Overview These Guidance Notes provide suggested practices that can be used in the structural analysis of a selfelevating unit (also referred to herein as an ??SEU?? or a ??unit??) in the elevated condition. The emphasis is on analyses that are used to assess the structural strength of the unit to resist yielding and buckling failure modes considering the static@ and as needed the dynamic@ responses of the unit in accordance with the ABS Rules for Building and Classing Mobile Offshore Drilling Units (MODU Rules). As an aid to users of the Rules@ these Guidance Notes also provide explanations on the intent and background for some of the related criteria contained in the Rules.