The document provides guidelines for calculating accessible names and descriptions for various elements according to WAI-ARIA specifications. It discusses the order of priority for properties that contribute to the name and description, including ARIA attributes, native element subtrees, and common attributes like title. Names are always announced before descriptions. The guidelines cover forms, images, tables, links, details, and other common elements. It emphasizes using native semantics over ARIA where possible according to the WAI-ARIA rules.