The handbook covers the conceptual and methodological aspects for measuring the disaster that causes damage in the capital gains and output streams of goods and services, in addition to estimating the effects that can be generated in time the main macroeconomic variables. The manual is a tool to assist stakeholders in identifying and quantifying damages from a disaster, through a uniform methodology and proven consistency in over three decades of implementation. It also provides the elements necessary to identify those social, economic and environmental and geographical regions that have been more concerned and that require priority in attention in the reconstruction phase. The manual is divided into five sections. The first relates to the general conceptual and methodological evaluations. The second section describes the methods for estimating damage and losses in the social sectors, and divided into chapters on housing and human settlements, education and culture, and health. The third section focuses on infrastructure services, broken down into sections of transport and communications, energy, water and sanitation. The fourth section discusses the damage and losses between productive sectors and is separated into parts that address agriculture and fisheries, industrial, commercial and tourism. The fifth section focuses on the overall effects, effects of different cross sectors and macroeconomic effects, discussed in chapters devoted to the damage of the environment, the differential impact of disasters among women, employment and income. It presents a summary of the damage which provides a procedure for the aggregation of the total direct and indirect damage and for measuring the effects on key macroeconomic aggregates.