This document describes the sources of data and methods used to produce the state-level estimates of workers' compensation benefits in 2013, published in Workers' Compensation: Benefits, Coverage, and Costs, 2013. The purpose of this document is to state the sources of information and the exact methods used to estimate benefits in each state. It allows comparisons across states in data availability and record keeping activities. We hope that publishing this companion to the report will lead to discussions about improving and refining state record and information systems, which will ultimately improve the quality of data and aid the understanding of trends in state and national workers' compensation benefits and costs.