This document provides guidance on analyzing qualitative research data through coding. It discusses the importance of conceptualizing chunks of text with labels called concepts. Concepts that are similar can be grouped into categories to develop explanatory terms. The researcher engages in an iterative process of constantly comparing concepts to categories to develop theories grounded in the data. Memos tracking the researcher's analysis, interpretations and questions are also important. The goal is to allow patterns and insights to emerge from careful examination of qualitative data like interview transcripts and observations.