diff --git a/tools/sbom/generate-sbom.py b/tools/sbom/generate-sbom.py
index 2415f7e..b19be87 100755
--- a/tools/sbom/generate-sbom.py
+++ b/tools/sbom/generate-sbom.py
@@ -332,14 +332,6 @@
   return external_doc_ref, packages, relationships
 
 
-def generate_package_verification_code(files):
-  checksums = [file.checksum for file in files]
-  checksums.sort()
-  h = hashlib.sha1()
-  h.update(''.join(checksums).encode(encoding='utf-8'))
-  return h.hexdigest()
-
-
 def save_report(report_file_path, report):
   with open(report_file_path, 'w', encoding='utf-8') as report_file:
     for type, issues in report.items():
@@ -487,20 +479,32 @@
       product_copy_files = installed_file_metadata['product_copy_files']
       kernel_module_copy_files = installed_file_metadata['kernel_module_copy_files']
       build_output_path = installed_file_metadata['build_output_path']
+      is_static_lib = installed_file_metadata['is_static_lib']
 
       if not installed_file_has_metadata(installed_file_metadata, report):
         continue
-      if not (os.path.islink(build_output_path) or os.path.isfile(build_output_path)):
+      if not is_static_lib and not (os.path.islink(build_output_path) or os.path.isfile(build_output_path)):
+        # Ignore non-existing static library files for now since they are not shipped on devices.
         report[ISSUE_INSTALLED_FILE_NOT_EXIST].append(installed_file)
         continue
 
       file_id = new_file_id(installed_file)
-      doc.files.append(
-        sbom_data.File(id=file_id, name=installed_file, checksum=checksum(build_output_path)))
-      if not args.unbundled_apex:
-        product_package.file_ids.append(file_id)
-      elif len(doc.files) > 1:
-          doc.add_relationship(sbom_data.Relationship(doc.files[0].id, sbom_data.RelationshipType.CONTAINS, file_id))
+      # TODO(b/285453664): Soong should report the information of statically linked libraries to Make.
+      # This happens when a different sanitized version of static libraries is used in linking.
+      # As a workaround, use the following SHA1 checksum for static libraries created by Soong, if .a files could not be
+      # located correctly because Soong doesn't report the information to Make.
+      sha1 = 'SHA1: da39a3ee5e6b4b0d3255bfef95601890afd80709'  # SHA1 of empty string
+      if os.path.islink(build_output_path) or os.path.isfile(build_output_path):
+        sha1 = checksum(build_output_path)
+      doc.files.append(sbom_data.File(id=file_id,
+                                      name=installed_file,
+                                      checksum=sha1))
+
+      if not is_static_lib:
+        if not args.unbundled_apex:
+          product_package.file_ids.append(file_id)
+        elif len(doc.files) > 1:
+            doc.add_relationship(sbom_data.Relationship(doc.files[0].id, sbom_data.RelationshipType.CONTAINS, file_id))
 
       if is_source_package(installed_file_metadata) or is_prebuilt_package(installed_file_metadata):
         metadata_file_path = get_metadata_file_path(installed_file_metadata)
@@ -544,13 +548,21 @@
                                                     relationship=sbom_data.RelationshipType.GENERATED_FROM,
                                                     id2=sbom_data.SPDXID_PLATFORM))
 
-  if not args.unbundled_apex:
-    product_package.verification_code = generate_package_verification_code(doc.files)
+      # Process static libraries and whole static libraries the installed file links to
+      static_libs = installed_file_metadata['static_libraries']
+      whole_static_libs = installed_file_metadata['whole_static_libraries']
+      all_static_libs = (static_libs + ' ' + whole_static_libs).strip()
+      if all_static_libs:
+        for lib in all_static_libs.split(' '):
+          doc.add_relationship(sbom_data.Relationship(id1=file_id,
+                                                      relationship=sbom_data.RelationshipType.STATIC_LINK,
+                                                      id2=new_file_id(lib + '.a')))
 
   if args.unbundled_apex:
     doc.describes = doc.files[0].id
 
   # Save SBOM records to output file
+  doc.generate_packages_verification_code()
   doc.created = datetime.datetime.now(tz=datetime.timezone.utc).strftime('%Y-%m-%dT%H:%M:%SZ')
   prefix = args.output_file
   if prefix.endswith('.spdx'):
diff --git a/tools/sbom/sbom_data.py b/tools/sbom/sbom_data.py
index 14c4eb2..ea38e36 100644
--- a/tools/sbom/sbom_data.py
+++ b/tools/sbom/sbom_data.py
@@ -25,6 +25,7 @@
 
 from dataclasses import dataclass, field
 from typing import List
+import hashlib
 
 SPDXID_DOC = 'SPDXRef-DOCUMENT'
 SPDXID_PRODUCT = 'SPDXRef-PRODUCT'
@@ -81,6 +82,7 @@
   VARIANT_OF = 'VARIANT_OF'
   GENERATED_FROM = 'GENERATED_FROM'
   CONTAINS = 'CONTAINS'
+  STATIC_LINK = 'STATIC_LINK'
 
 
 @dataclass
@@ -122,3 +124,17 @@
     if not any(rel.id1 == r.id1 and rel.id2 == r.id2 and rel.relationship == r.relationship
                for r in self.relationships):
       self.relationships.append(rel)
+
+  def generate_packages_verification_code(self):
+    for package in self.packages:
+      if not package.file_ids:
+        continue
+
+      checksums = []
+      for file in self.files:
+        if file.id in package.file_ids:
+          checksums.append(file.checksum)
+      checksums.sort()
+      h = hashlib.sha1()
+      h.update(''.join(checksums).encode(encoding='utf-8'))
+      package.verification_code = h.hexdigest()
diff --git a/tools/sbom/sbom_writers.py b/tools/sbom/sbom_writers.py
index 85dee9d..1cb864d 100644
--- a/tools/sbom/sbom_writers.py
+++ b/tools/sbom/sbom_writers.py
@@ -85,7 +85,7 @@
     return headers
 
   @staticmethod
-  def marshal_package(package):
+  def marshal_package(sbom_doc, package, fragment):
     download_location = sbom_data.VALUE_NOASSERTION
     if package.download_location:
       download_location = package.download_location
@@ -107,50 +107,32 @@
           f'{Tags.PACKAGE_EXTERNAL_REF}: {external_ref.category} {external_ref.type} {external_ref.locator}')
 
     tagvalues.append('')
+
+    if package.id == sbom_doc.describes and not fragment:
+      tagvalues.append(
+          f'{Tags.RELATIONSHIP}: {sbom_doc.id} {sbom_data.RelationshipType.DESCRIBES} {sbom_doc.describes}')
+      tagvalues.append('')
+
+    for file in sbom_doc.files:
+      if file.id in package.file_ids:
+        tagvalues += TagValueWriter.marshal_file(file)
+
     return tagvalues
 
   @staticmethod
-  def marshal_described_element(sbom_doc, fragment):
-    if not sbom_doc.describes:
-      return None
-
-    product_package = [p for p in sbom_doc.packages if p.id == sbom_doc.describes]
-    if product_package:
-      tagvalues = TagValueWriter.marshal_package(product_package[0])
-      if not fragment:
-        tagvalues.append(
-            f'{Tags.RELATIONSHIP}: {sbom_doc.id} {sbom_data.RelationshipType.DESCRIBES} {sbom_doc.describes}')
-
-      tagvalues.append('')
-      return tagvalues
-
-    file = [f for f in sbom_doc.files if f.id == sbom_doc.describes]
-    if file:
-      tagvalues = TagValueWriter.marshal_file(file[0])
-      if not fragment:
-        tagvalues.append(
-            f'{Tags.RELATIONSHIP}: {sbom_doc.id} {sbom_data.RelationshipType.DESCRIBES} {sbom_doc.describes}')
-
-      return tagvalues
-
-    return None
-
-  @staticmethod
-  def marshal_packages(sbom_doc):
+  def marshal_packages(sbom_doc, fragment):
     tagvalues = []
     marshaled_relationships = []
     i = 0
     packages = sbom_doc.packages
     while i < len(packages):
-      if packages[i].id == sbom_doc.describes:
-        i += 1
-        continue
-
-      if i + 1 < len(packages) \
-          and packages[i].id.startswith('SPDXRef-SOURCE-') \
-          and packages[i + 1].id.startswith('SPDXRef-UPSTREAM-'):
-        tagvalues += TagValueWriter.marshal_package(packages[i])
-        tagvalues += TagValueWriter.marshal_package(packages[i + 1])
+      if (i + 1 < len(packages)
+          and packages[i].id.startswith('SPDXRef-SOURCE-')
+          and packages[i + 1].id.startswith('SPDXRef-UPSTREAM-')):
+        # Output SOURCE, UPSTREAM packages and their VARIANT_OF relationship together, so they are close to each other
+        # in SBOMs in tagvalue format.
+        tagvalues += TagValueWriter.marshal_package(sbom_doc, packages[i], fragment)
+        tagvalues += TagValueWriter.marshal_package(sbom_doc, packages[i + 1], fragment)
         rel = next((r for r in sbom_doc.relationships if
                     r.id1 == packages[i].id and
                     r.id2 == packages[i + 1].id and
@@ -162,7 +144,7 @@
 
         i += 2
       else:
-        tagvalues += TagValueWriter.marshal_package(packages[i])
+        tagvalues += TagValueWriter.marshal_package(sbom_doc, packages[i], fragment)
         i += 1
 
     return tagvalues, marshaled_relationships
@@ -179,12 +161,20 @@
     return tagvalues
 
   @staticmethod
-  def marshal_files(sbom_doc):
+  def marshal_files(sbom_doc, fragment):
     tagvalues = []
+    files_in_packages = []
+    for package in sbom_doc.packages:
+      files_in_packages += package.file_ids
     for file in sbom_doc.files:
-      if file.id == sbom_doc.describes:
+      if file.id in files_in_packages:
         continue
       tagvalues += TagValueWriter.marshal_file(file)
+      if file.id == sbom_doc.describes and not fragment:
+        # Fragment is not a full SBOM document so the relationship DESCRIBES is not applicable.
+        tagvalues.append(
+            f'{Tags.RELATIONSHIP}: {sbom_doc.id} {sbom_data.RelationshipType.DESCRIBES} {sbom_doc.describes}')
+        tagvalues.append('')
     return tagvalues
 
   @staticmethod
@@ -208,11 +198,8 @@
     content = []
     if not fragment:
       content += TagValueWriter.marshal_doc_headers(sbom_doc)
-    described_element = TagValueWriter.marshal_described_element(sbom_doc, fragment)
-    if described_element:
-      content += described_element
-    content += TagValueWriter.marshal_files(sbom_doc)
-    tagvalues, marshaled_relationships = TagValueWriter.marshal_packages(sbom_doc)
+    content += TagValueWriter.marshal_files(sbom_doc, fragment)
+    tagvalues, marshaled_relationships = TagValueWriter.marshal_packages(sbom_doc, fragment)
     content += tagvalues
     content += TagValueWriter.marshal_relationships(sbom_doc, marshaled_relationships)
     file.write('\n'.join(content))
diff --git a/tools/sbom/sbom_writers_test.py b/tools/sbom/sbom_writers_test.py
index 361dae6..cf85e01 100644
--- a/tools/sbom/sbom_writers_test.py
+++ b/tools/sbom/sbom_writers_test.py
@@ -31,6 +31,7 @@
 SPDXID_FILE1 = 'SPDXRef-file1'
 SPDXID_FILE2 = 'SPDXRef-file2'
 SPDXID_FILE3 = 'SPDXRef-file3'
+SPDXID_FILE4 = 'SPDXRef-file4'
 
 
 class SBOMWritersTest(unittest.TestCase):
@@ -101,6 +102,8 @@
       sbom_data.File(id=SPDXID_FILE2, name='/bin/file2', checksum='SHA1: 22222'))
     self.sbom_doc.files.append(
       sbom_data.File(id=SPDXID_FILE3, name='/bin/file3', checksum='SHA1: 33333'))
+    self.sbom_doc.files.append(
+      sbom_data.File(id=SPDXID_FILE4, name='file4.a', checksum='SHA1: 44444'))
 
     self.sbom_doc.add_relationship(sbom_data.Relationship(id1=SPDXID_FILE1,
                                                           relationship=sbom_data.RelationshipType.GENERATED_FROM,
@@ -112,6 +115,10 @@
                                                           relationship=sbom_data.RelationshipType.GENERATED_FROM,
                                                           id2=SPDXID_SOURCE_PACKAGE1
                                                           ))
+    self.sbom_doc.add_relationship(sbom_data.Relationship(id1=SPDXID_FILE1,
+                                                          relationship=sbom_data.RelationshipType.STATIC_LINK,
+                                                          id2=SPDXID_FILE4
+                                                          ))
 
     # SBOM fragment of a APK
     self.unbundled_sbom_doc = sbom_data.Document(name='test doc',
@@ -139,6 +146,14 @@
       self.maxDiff = None
       self.assertEqual(expected_output, output.getvalue())
 
+  def test_tagvalue_writer_doc_describes_file(self):
+    with io.StringIO() as output:
+      self.sbom_doc.describes = SPDXID_FILE4
+      sbom_writers.TagValueWriter.write(self.sbom_doc, output)
+      expected_output = pathlib.Path('testdata/expected_tagvalue_sbom_doc_describes_file.spdx').read_text()
+      self.maxDiff = None
+      self.assertEqual(expected_output, output.getvalue())
+
   def test_tagvalue_writer_unbundled(self):
     with io.StringIO() as output:
       sbom_writers.TagValueWriter.write(self.unbundled_sbom_doc, output, fragment=True)
diff --git a/tools/sbom/testdata/expected_json_sbom.spdx.json b/tools/sbom/testdata/expected_json_sbom.spdx.json
index 32715a5..53936c5 100644
--- a/tools/sbom/testdata/expected_json_sbom.spdx.json
+++ b/tools/sbom/testdata/expected_json_sbom.spdx.json
@@ -110,6 +110,16 @@
                     "checksumValue": "33333"
                 }
             ]
+        },
+        {
+            "fileName": "file4.a",
+            "SPDXID": "SPDXRef-file4",
+            "checksums": [
+                {
+                    "algorithm": "SHA1",
+                    "checksumValue": "44444"
+                }
+            ]
         }
     ],
     "relationships": [
@@ -129,6 +139,11 @@
             "relationshipType": "GENERATED_FROM"
         },
         {
+            "spdxElementId": "SPDXRef-file1",
+            "relatedSpdxElement": "SPDXRef-file4",
+            "relationshipType": "STATIC_LINK"
+        },
+        {
             "spdxElementId": "SPDXRef-SOURCE-package1",
             "relatedSpdxElement": "SPDXRef-UPSTREAM-package1",
             "relationshipType": "VARIANT_OF"
diff --git a/tools/sbom/testdata/expected_tagvalue_sbom.spdx b/tools/sbom/testdata/expected_tagvalue_sbom.spdx
index ee39e82..e6fd17e 100644
--- a/tools/sbom/testdata/expected_tagvalue_sbom.spdx
+++ b/tools/sbom/testdata/expected_tagvalue_sbom.spdx
@@ -7,6 +7,10 @@
 Created: 2023-03-31T22:17:58Z
 ExternalDocumentRef: DocumentRef-external_doc_ref external_doc_uri SHA1: 1234567890
 
+FileName: file4.a
+SPDXID: SPDXRef-file4
+FileChecksum: SHA1: 44444
+
 PackageName: PRODUCT
 SPDXID: SPDXRef-PRODUCT
 PackageDownloadLocation: NONE
@@ -63,3 +67,4 @@
 Relationship: SPDXRef-file1 GENERATED_FROM SPDXRef-PLATFORM
 Relationship: SPDXRef-file2 GENERATED_FROM SPDXRef-PREBUILT-package1
 Relationship: SPDXRef-file3 GENERATED_FROM SPDXRef-SOURCE-package1
+Relationship: SPDXRef-file1 STATIC_LINK SPDXRef-file4
diff --git a/tools/sbom/testdata/expected_tagvalue_sbom_doc_describes_file.spdx b/tools/sbom/testdata/expected_tagvalue_sbom_doc_describes_file.spdx
new file mode 100644
index 0000000..428d7e3
--- /dev/null
+++ b/tools/sbom/testdata/expected_tagvalue_sbom_doc_describes_file.spdx
@@ -0,0 +1,70 @@
+SPDXVersion: SPDX-2.3
+DataLicense: CC0-1.0
+SPDXID: SPDXRef-DOCUMENT
+DocumentName: test doc
+DocumentNamespace: http://www.google.com/sbom/spdx/android
+Creator: Organization: Google
+Created: 2023-03-31T22:17:58Z
+ExternalDocumentRef: DocumentRef-external_doc_ref external_doc_uri SHA1: 1234567890
+
+FileName: file4.a
+SPDXID: SPDXRef-file4
+FileChecksum: SHA1: 44444
+
+Relationship: SPDXRef-DOCUMENT DESCRIBES SPDXRef-file4
+
+PackageName: PRODUCT
+SPDXID: SPDXRef-PRODUCT
+PackageDownloadLocation: NONE
+FilesAnalyzed: true
+PackageVersion: build_finger_print
+PackageSupplier: Organization: Google
+PackageVerificationCode: 123456
+
+FileName: /bin/file1
+SPDXID: SPDXRef-file1
+FileChecksum: SHA1: 11111
+
+FileName: /bin/file2
+SPDXID: SPDXRef-file2
+FileChecksum: SHA1: 22222
+
+FileName: /bin/file3
+SPDXID: SPDXRef-file3
+FileChecksum: SHA1: 33333
+
+PackageName: PLATFORM
+SPDXID: SPDXRef-PLATFORM
+PackageDownloadLocation: NONE
+FilesAnalyzed: false
+PackageVersion: build_finger_print
+PackageSupplier: Organization: Google
+
+PackageName: Prebuilt package1
+SPDXID: SPDXRef-PREBUILT-package1
+PackageDownloadLocation: NONE
+FilesAnalyzed: false
+PackageVersion: build_finger_print
+PackageSupplier: Organization: Google
+
+PackageName: Source package1
+SPDXID: SPDXRef-SOURCE-package1
+PackageDownloadLocation: NONE
+FilesAnalyzed: false
+PackageVersion: build_finger_print
+PackageSupplier: Organization: Google
+ExternalRef: SECURITY cpe22Type cpe:/a:jsoncpp_project:jsoncpp:1.9.4
+
+PackageName: Upstream package1
+SPDXID: SPDXRef-UPSTREAM-package1
+PackageDownloadLocation: NOASSERTION
+FilesAnalyzed: false
+PackageVersion: 1.1
+PackageSupplier: Organization: upstream
+
+Relationship: SPDXRef-SOURCE-package1 VARIANT_OF SPDXRef-UPSTREAM-package1
+
+Relationship: SPDXRef-file1 GENERATED_FROM SPDXRef-PLATFORM
+Relationship: SPDXRef-file2 GENERATED_FROM SPDXRef-PREBUILT-package1
+Relationship: SPDXRef-file3 GENERATED_FROM SPDXRef-SOURCE-package1
+Relationship: SPDXRef-file1 STATIC_LINK SPDXRef-file4