The contracting process is a partnership between the requirements generation office and the contracting office. Requirements generation is a cohesive effort between contractual and technical subject matter experts. The requirements phase includes the development of the requirement via a Performance Work Statement, Statement of Objectives, or Statement of Work, and the development of documentation necessary to support the requirement specifications (i.e. market research, an independent government cost estimate) and comply with contract regulations (i.e. service contract approvals).