The 2023 NESC(R) Handbook is an essential companion to the Code. This Handbook includes text directly from the Code, which provides users an easy reference back to the Code, ruling-by-ruling. It gives users insight into what lies behind the NESC's rules and how to apply them. The Handbook was developed for use at many levels in the electric and communication industries, including those involved in system design, construction, maintenance, inspection, standards development, and worker training. The Handbook also discusses how the NESC Committee has developed the rules in the Code and responded to change proposals during the past 100 years. This allows users to understand how questions may have been dealt with in the past.