diff --git a/R/CalculationFunctions.R b/R/CalculationFunctions.R
index 3a56e672..e659489b 100644
--- a/R/CalculationFunctions.R
+++ b/R/CalculationFunctions.R
@@ -143,8 +143,8 @@ calculateResultsWithExternalFactors <- function(model, perspective = "FINAL", de
     
     # parentheses used to denote (domestic) and (import) components
     r1 <- model$B %*% model$L_d %*% diag(as.vector(y_d))
-    r2 <- model$Q_t %*% model$A_m %*% model$L_d %*% diag(as.vector(y_d))
-    r3 <- model$Q_t %*% diag(as.vector(y_m))
+    r2 <- model$M_m %*% model$A_m %*% model$L_d %*% diag(as.vector(y_d))
+    r3 <- model$M_m %*% diag(as.vector(y_m))
     
     if (use_domestic_requirements) {
       result$LCI_f <- r1
@@ -157,8 +157,8 @@ calculateResultsWithExternalFactors <- function(model, perspective = "FINAL", de
     result$LCI_f <- t(result$LCI_f)
     result$LCIA_f <- t(result$LCIA_f)
     
-    colnames(result$LCI_f) <- rownames(model$Q_t)
-    rownames(result$LCI_f) <- colnames(model$Q_t)
+    colnames(result$LCI_f) <- rownames(model$M_m)
+    rownames(result$LCI_f) <- colnames(model$M_m)
     colnames(result$LCIA_f) <- rownames(model$D)
     rownames(result$LCIA_f) <- colnames(model$D)
     
@@ -174,8 +174,8 @@ calculateResultsWithExternalFactors <- function(model, perspective = "FINAL", de
     s <- getScalingVector(model$L_d, y_d)
 
     r1 <- calculateDirectPerspectiveLCI(model$B, s) # Domestic emissions from domestic production
-    r2 <- calculateDirectPerspectiveLCI(model$Q_t, (model$A_m %*% model$L_d %*% y_d)) # Emissions from imported goods consumed as intermediate products
-    r3 <- t(model$Q_t %*% diag(as.vector(y_m))) # Emissions from imported goods consumed as final products
+    r2 <- calculateDirectPerspectiveLCI(model$M_m, (model$A_m %*% model$L_d %*% y_d)) # Emissions from imported goods consumed as intermediate products
+    r3 <- t(model$M_m %*% diag(as.vector(y_m))) # Emissions from imported goods consumed as final products
     
     if (use_domestic_requirements) {
       result$LCI_d <- r1
@@ -183,30 +183,13 @@ calculateResultsWithExternalFactors <- function(model, perspective = "FINAL", de
       result$LCI_d <- r1 + r2 + r3
     }
 
-    # # Alternate approach for calculating Direct LCI for IF
-    # # Attempting to duplicate calculateDirectPerspectiveLCI for IF models
-    # econTermOne <- model$L_d %*% y_d
-    # econTermTwo <- model$A_m %*% model$L_d %*% y_d
-    # econTermThree <- y_m
-    # directLCIOne <- model$B %*% diag(as.vector(econTermOne))
-    # directLCITwo <- model$Q_t %*% diag(as.vector(econTermTwo))
-    # directLCIThree <- model$Q_t %*% diag(as.vector(econTermThree))
-    # directLCITotal <- directLCIOne + directLCITwo + directLCIThree
-    # directLCITotal <- t(directLCITotal)
-    # result$LCI_d <- directLCITotal
-    # colnames(result$LCI_d) <- rownames(model$Q_t)
-    # rownames(result$LCI_d) <- colnames(model$Q_t)
-    # # Compare column sums from this approach with column sums from final perspective approach:
-    # LCI_f <- t((model$B %*% model$L_d %*% y_d) + (model$Q_t %*% model$A_m %*% model$L_d %*% y_d + model$Q_t %*% y_m))
-    # colSums(LCI_f) / colSums(directLCITotal)
-    
     # Calculate Direct Perspective LCIA (matrix with direct impacts in form of sector x impacts)
     logging::loginfo("Calculating Direct Perspective LCIA with external import factors...")
     result$LCIA_d <- model$C %*% t(result$LCI_d)
     result$LCIA_d <- t(result$LCIA_d)
     
-    colnames(result$LCI_d) <- rownames(model$Q_t)
-    rownames(result$LCI_d) <- colnames(model$Q_t)    
+    colnames(result$LCI_d) <- rownames(model$M_m)
+    rownames(result$LCI_d) <- colnames(model$M_m)    
     colnames(result$LCIA_d) <- rownames(model$D)
     rownames(result$LCIA_d) <- colnames(model$D)
 
diff --git a/R/ExternalImportFactors.R b/R/ExternalImportFactors.R
index 0d92e661..06119e87 100644
--- a/R/ExternalImportFactors.R
+++ b/R/ExternalImportFactors.R
@@ -4,18 +4,18 @@
 #' @param model An EEIO form USEEIO model object with model specs loaded
 #' @param configpaths str vector, paths (including file name) of model configuration file.
 #' If NULL, built-in config files are used.
-#' @return Q_t, matrix of import coefficients (flow x sector).
+#' @return M_m, matrix of import coefficients (flow x sector).
 loadExternalImportFactors <- function(model, configpaths = NULL) {
   IFTable <- readImportFactorTable(IFSpec=model$specs$ImportFactors, configpaths=configpaths)
   IFTable <- processImportFactors(model, IFTable)
-  Q_t <- standardizeandcastSatelliteTable(IFTable, model)
+  M_m <- standardizeandcastSatelliteTable(IFTable, model)
   # standardizeandcast prepares df for industries, convert to commodities
-  Q_t[, setdiff(model$Commodities$Code_Loc, colnames(Q_t))] <- 0
+  M_m[, setdiff(model$Commodities$Code_Loc, colnames(M_m))] <- 0
   # Adjust column order to be the same with V_n rownames
-  Q_t <- Q_t[, model$Commodities$Code_Loc]
-  Q_t <- as.matrix(Q_t)
+  M_m <- M_m[, model$Commodities$Code_Loc]
+  M_m <- as.matrix(M_m)
 
-  return(Q_t)
+  return(M_m)
 }
 
 #' Load and prepare import coefficients
@@ -85,15 +85,8 @@ processImportFactors <- function(model, IFTable) {
 #' and optional agg/disagg configuration file(s). If NULL, built-in config files are used.
 #' @return A model object with explicit import components.
 buildModelwithImportFactors <- function(model, configpaths = NULL) {
-  # Deriving the economic component of the Swedish equation (see Palm et al. 2019) for import factors: 
-  # f^(d+m) = s^d*L^d*y^d + Q^t*A^m*L^d*y^d + Q^t*y^m + f^h
-  # s^d are the domestic direct environmental coefficients, and Q are the environmental import multipliers, s_m*L_m. Dropping s_d and s_m we get
-  # x^(d+m) = s^d*L^d*y^d + L^m*A^m*L^d*y^d + L^m*y^m + f^h
-  # Since f^h is not currently part of the useeior model calculations, we drop it:
-  # x^(d+m) = L^d*y^d + L^m*A^m*L^d*y^d + L^m*y^m 
-  # The resulting expression should be equivalent to the x = L*y such that
-  # x^(d+m) = x = L*y
-  
+  # (see Palm et al. 2019)
+
   logging::loginfo("Building Import A (A_m) accounting for ITA in Domestic FD.\n")
   # Re-derive import values in Use and final demand
   # _m denotes import-related structures
@@ -111,14 +104,14 @@ buildModelwithImportFactors <- function(model, configpaths = NULL) {
   logging::loginfo("Calculating M_d matrix (total emissions and resource use per dollar from domestic activity)...")
   model$M_d <- model$B %*% model$L_d 
   
-  logging::loginfo("Calculating Q_t matrix (total emissions and resource use per dollar from imported activity)...")
-  Q_t <- loadExternalImportFactors(model, configpaths)
+  logging::loginfo("Calculating M_m matrix (total emissions and resource use per dollar from imported activity)...")
+  M_m <- loadExternalImportFactors(model, configpaths)
   
-  # Fill in flows for Q_t not found in Import Factors but that exist in model and align order
-  Q_t <- rbind(Q_t, model$M_d[setdiff(rownames(model$M_d), rownames(Q_t)),])
-  Q_t <- Q_t[rownames(model$M_d), ]
+  # Fill in flows for M_m not found in Import Factors but that exist in model and align order
+  M_m <- rbind(M_m, model$M_d[setdiff(rownames(model$M_d), rownames(M_m)),])
+  M_m <- M_m[rownames(model$M_d), ]
   
-  model$Q_t <- Q_t
+  model$M_m <- M_m
   
   return(model)
 }
diff --git a/R/ValidateModel.R b/R/ValidateModel.R
index 019c64b4..d8c3a6e8 100644
--- a/R/ValidateModel.R
+++ b/R/ValidateModel.R
@@ -404,7 +404,7 @@ compareOutputfromMakeandUse <- function(model, output_type = "Commodity") {
 #' @param demand, A demand vector, has to be name of a built-in model demand vector, e.g. "Production" or "Consumption". Consumption used as default.
 #' @return A calculated direct requirements table
 validateImportFactorsApproach <- function(model, demand = "Consumption"){
-  if(is.null(model$Q_t)) {
+  if(is.null(model$M_m)) {
     return()
   }
   
@@ -451,12 +451,12 @@ validateImportFactorsApproach <- function(model, demand = "Consumption"){
   # Calculate LCI using coupled model approach
   # Revised equation from RW email (2023-11-01):
   # LCI <- (s_d * L_d * Y_d) + (s*L*A_m*L_d*Y_d + s*L*Y_m). I.e., s in RW email is analogous to model$B
-  # For validation, we use M as a stand-in for import emissions , whereas in normally we'd be using model$Q_t
+  # For validation, we use M as a stand-in for import emissions , whereas in normally we'd be using model$M_m
   
   LCI_dm <- (model$M_d %*% y_d) + (M %*% model$A_m %*% model$L_d %*% y_d + M %*% y_m)
   
   cat("\nTesting that LCI results are equivalent between standard and coupled model approaches (i.e., LCI = LCI_dm) when\n")
-  cat("assuming model$M = model$Q_t.\n")
+  cat("assuming model$M = model$M_m.\n")
   print(all.equal(LCI, LCI_dm))
   
   # Calculate LCIA using standard approach
@@ -475,7 +475,7 @@ validateImportFactorsApproach <- function(model, demand = "Consumption"){
   rownames(LCIA_dm) <- colnames(model$N_m)
   
   cat("\nTesting that LCIA results are equivalent between standard and coupled model approaches (i.e., LCIA = LCIA_dm) when\n")
-  cat("assuming model$M = model$Q_t.\n")
+  cat("assuming model$M = model$M_m.\n")
   print(all.equal(LCIA_dm, LCIA))
   
 }
diff --git a/format_specs/Model.md b/format_specs/Model.md
index 21ffc879..2825c8d0 100644
--- a/format_specs/Model.md
+++ b/format_specs/Model.md
@@ -57,12 +57,12 @@ Items are listed in the order in which they appear in a built Model object in R.
 | D | matrix | result matrix | [The direct impact matrix](#D) |
 | M | matrix | result matrix | [The total emissions and resource use matrix](#M) |
 | M_d | matrix |  result matrix | [The total emissions and resource use (from and by domestic activity) matrix](#M) |
+| M_m| matrix | component matrix | [The total emissions and resource use from imported activity matrix](#M) |
 | N | matrix | result matrix | [The total impact matrix](#N) |
 | N_d | matrix | result matrix | [The total impact (from domestic activity) matrix](#N) |
 | Rho | matrix | component matrix | [The CPI<sup>1</sup> price year ratio matrix for a given model](#Rho)|
 | Phi | matrix | component matrix | [The producer-to-purchaser price ratio matrix for a given model](#Phi)|
 | Tau | matrix | component matrix | [The basic-to-producer price ratio matrix for a given model](#Tau)|
-| Q_t| matrix | component matrix | [The total emissions and resource use from imported activity matrix](#Q_t) |
 
 <sup>1</sup> Chain-type Price Index
 
@@ -386,6 +386,7 @@ flows           |       |
 ```
 
 The related `M_d` matrix provides direct + indirect emissions and resources per dollar output that are only from the US.
+While the `M_m` matrix provides direct + indirect emissions and resources per dollar of imported goods if a model is built with [ExternalImportFactors](ModelSpecification.md).
 
 #### N
 The matrix `N` is a `indicator x sector` matrix and contains in each column
diff --git a/format_specs/ModelCustomization.md b/format_specs/ModelCustomization.md
index a286aa22..ca86f825 100644
--- a/format_specs/ModelCustomization.md
+++ b/format_specs/ModelCustomization.md
@@ -154,3 +154,13 @@ Unit   | str | Y |  |
 WIO Section | str | N |  |
 Note | string | N |   |
 
+## Import Emission Factors
+
+Specifications for import emission factors file, e.g.,
+
+```
+ImportFactors:
+  StaticFile: "useeior/US_summary_import_factors_exio_2019_17sch.csv"
+  FileLocation: "DataCommons"
+```
+
diff --git a/format_specs/ModelSpecification.md b/format_specs/ModelSpecification.md
index 3324a24c..ba3c4f03 100644
--- a/format_specs/ModelSpecification.md
+++ b/format_specs/ModelSpecification.md
@@ -19,6 +19,7 @@ Model specifications are assigned in a yml file based on the parameters shown be
 | HybridizationSpecs | str | N | The [hybridization specifications](ModelCustomization.md#hybridization-file-specification) |
 | MUIOSpecs | str | N | The [mixed unit hybridization specifications](ModelCustomization.md#mixed-unit-file-specification) |
 | WIOSpecs | str | N | The [waste input output specifications](ModelCustomization.md#waste-input-output-file-specification) |
+| ExternalImportFactors | bool | N | Whether the model includes specifications for [Import Emission Factors](ModelCustomization.md#import-emission-factors) |
 | SatelliteTable | list |  | The [satellite table specifications](#Satellite-Table-Specifications) |
 | Indicators | list | N | The [indicator specifications](#Indicator-Specifications) |
 | DemandVectors | list |  | The [demand vector specifications](#Demand-Vector-Specifications) |
diff --git a/man/loadExternalImportFactors.Rd b/man/loadExternalImportFactors.Rd
index 3af3b5ce..738195e4 100644
--- a/man/loadExternalImportFactors.Rd
+++ b/man/loadExternalImportFactors.Rd
@@ -13,7 +13,7 @@ loadExternalImportFactors(model, configpaths = NULL)
 If NULL, built-in config files are used.}
 }
 \value{
-Q_t, matrix of import coefficients (flow x sector).
+M_m, matrix of import coefficients (flow x sector).
 }
 \description{
 Load and prepare import coefficients