This guidance document provides a comprehensive introduction on how to create core ocean accounts. The guidance clearly explains what ocean accounts are, why they are important and their potential usage. Included is an overview of the stages of Ocean Satellite Account creation from planning, disaggregating, and aggregating, through to documenting and reporting. It also includes a dedicated section on 'Blue Technology' and helpful 'Tips and Tricks' to assist the ocean accounting process. The guidance is accessible to both readers new to the topic, as well as specialists who have experience working with accounts.

This Guide is a 'consultation draft'. Should you have any feedback or questions, please send them to info@oceanaccount.org.