The fisheries account of Guatemala is a framework that provides information on the link between fish stocks, both cultivated and not cultivated, and the economy. This work looked at data from the year 2001 through 2005. It links information on economic transactions and integrates it with the physical information on fish availabilities. In particular, fisheries accounting records fish stock inventories, flows of fish availabilities between the environment and the economy, and expenditures destined for the protection of fish resources. The account also provides a set of indicators that track the performance of fish activities.