This beta SMART Plus Database is a Microsoft Access application that can import multiple SMART Plus Facility templates to summarize emissions estimates across facilities and allow users to filter combined emissions profiles by several aspects, such as by industry segment, emissions source, year, or facility. The Database can be used to calculate IPCC Tier 2 emission factors that can be manually copied into the IPCC Inventory Software for the purposes of reporting national GHG inventories to the UNFCCC for Category 1.B.2 (Oil and Natural Gas). These newly developed Tier 2 emission factors can also be imported into the beta SMART Plus IPCC Tier 1/Tier 2 Reporting Template for the purposes of comparing the effect of Tier 1 vs Tier 2 emission factors on the user’s national GHG inventory ahead of making inventory submissions into the IPCC Inventory Software.