This document discusses common reporting tables (CRTs) for greenhouse gas inventories under the Paris Agreement. It notes that CRTs are a central part of the transparency framework for standardizing how countries report inventory data. The document outlines some key considerations for developing CRTs and reporting software, including leveraging existing reporting experience, accommodating different country inventory configurations, and agreeing on CRTs in a timely manner to allow software development ahead of reporting deadlines. It emphasizes the importance of reporting detailed sectoral inventory data through CRTs to support transparency and technical expert reviews of country submissions.