The purpose of this document is to provide the computational solid and structural mechanics community with a common language, a conceptual framework, and general guidance for implementing the processes of computational model V&V. To this end, the reader will find a glossary of terms, figures illustrating the recommended overall approach to V&V activities, and discussions of factors that should be considered in developing and executing a V&V program. In creating this document, the PTC 60 committee benefited from the earlier contributions to the field of V&V by other groups, especially Reference 2 as well as Reference 3 and 4. Although the state of the art of V&V does not yet lend itself to writing a step-by-step performance code/standard, the guidance provided here will enable managers and practitioners of V&V to better assess and enhance the credibility of CSM models. To maximize the value to the engineering community, the PTC 60 committee chose to write from the perspective of V&V for high-consequence computational predictions of complex engineering systems. However, the guidance provided here is also appropriate for simpler applications, recognizing that smaller budgets and lower risks will reduce the scope of the V&V effort. Also, while the concepts and terminology presented here are applicable to all applied mechanics, the focus is on CSM.