dividing a hierarchy of the work elements and defining them may then have the SOW in matching sections focus on describing what will be done with that portion or how that portion will be done.

The statement of work should be directly linked to deliverables shown in the CDRL form. This is done by having each CDRL entry include reference to the SOW paragraph(s) that produces or uses the item, and the SOW text should be clear where it is discussing a deliverable by using the title or parenthesizing the item