The IPCC guidelines for national greenhouse gas inventories were established to help countries produce consistent, transparent, and accurate emissions inventories as required by the UNFCCC. The guidelines provide tiered methodologies of increasing complexity. Tier 1 uses default emission factors while higher tiers use country-specific data. Key categories that make up 95% of emissions should use higher tiers. The guidelines have been updated over time to improve methods and are adopted by the UNFCCC to facilitate comparable inventories.