This paper details the methodology for the inaugural outdoor recreation satellite account (ORSA) statistics released September 2018. The statistics include 2012-2016 estimates of the outdoor recreation economy’s contribution to gross domestic product (GDP), gross output, compensation, and employment. To explain the national accounting concepts used to develop the official federal statistics from which the ORSA statistics originate, the first section of this paper is derived from the existing methodology papers, "Concepts and Methods of the U.S. National Income and Product Accounts" and "Concepts and Methods of the U.S. Input-Output Accounts" (U.S. Bureau of Economic Analysis 2017 and 2009). Following the introduction to the general national accounting concepts, the methods used to develop the ORSA estimates are explained.