Nakatani, ChristineTraum, DavidThis document is a manual for coding aspects of the discourse structure of dialogue. It was developed to serve as both as a starting point for discussion and a tool for coding exercises prior to the 3rd {\em Discourse Resource Initiative} (DRI) meeting, May 1998 in Chiba, Japan. The manual focuses on coding common ground units (CGUs) to get to a level of commonality between participants in dialogue, and then intentional and informational units (IUs) that represent the higher-level, hierarchical topic or purpose structure of dialogue. (Also cross-referenced as UMIACS-TR-99-03)en-USTechnical Report