This beta template functions similarly to the IPCC Inventory Software by calculating emissions using an IPCC Tier 1/Tier 2 approach for UNFCCC Category 1.B.2 (Oil and Natural Gas). The template is designed to be used as a decision support tool that allows users to compare pre-populated default IPCC Tier 1 emission factors (from the 2019 Refinement to the 2006 IPCC Guidelines) with Tier 2 emission factors that have been developed either through the use of other SMART Plus tool components or from other studies. Users can implement this tool to understand how the emission factor they select will impact their final inventory submission via the IPCC Software. Version 1.0 of this template includes Tier 1 factors from the 2019 Refinement only; U.S. EPA plans to incorporate original emission factors from the 2006 Guidelines into a later version, providing users the added ability to compare 2006 and 2019 emission factors, in addition to Tier 2 factors.