IICRC S300 is a procedural standard. It has been written using reliable principles, research, and practical experience, plus consultation with and information obtained from numerous sources. These include allied tradespersons; cleaning chemical and equipment formulators and manufacturers; upholstery and furniture manufacturers; international, national and regional trade associations; organizations serving the professionals cleaning industry, both independent and franchise; cleaning industry training schools; cleaning service companies; and others with specialized experience. IICRC S300 provides a specific set of practical standards for upholstery cleaning. It does not attempt to teach comprehensive upholstery cleaning procedures; rather, it provides the foundational principle for proper cleaning practice.

The Professional Upholstery Cleaning Standard consists of the following components for which procedures as described in the BSR/IICRC S300 Standard: