{
  "version": "1.3.0",
  "releasedAt": "2026-05-20",
  "kpi": {
    "rogueId": "finance.total_rnd",
    "slug": "total_rnd",
    "domain": "finance",
    "defaultLabel": "Total R&D",
    "description": "Total research & development operating expense for the period — the sum of the R&D lines. One of the four OpEx section totals that roll into Total OpEx.",
    "fieldType": "currency",
    "unit": null,
    "maturity": "general",
    "suggestedForStages": [
      "seriesA",
      "seriesB",
      "seriesC",
      "public"
    ],
    "defaultOwningFunctions": [
      "Finance"
    ],
    "stageRelevance": {
      "seriesA": "recommended",
      "seriesB": "recommended",
      "seriesC": "recommended",
      "public": "recommended"
    },
    "definitionSource": {
      "tier": "editorial",
      "sourceName": "imboard Editorial",
      "sourceUrl": null,
      "sectionRef": null,
      "publicationDate": "2026-04-01",
      "attributionNotice": null
    },
    "formula": "total_rnd = rd_payroll + product_design_payroll + contractors_outsourcing + rd_tools_software + other_rnd.",
    "whyItMatters": "The headline R&D investment line the board tracks against revenue and plan.",
    "interpretationGuidance": "Track as a percentage of revenue and against budget; decompose movement into the R&D lines.",
    "relatedKpiIds": [
      "finance.rd_payroll",
      "finance.product_design_payroll",
      "finance.contractors_outsourcing",
      "finance.rd_tools_software",
      "finance.other_rnd",
      "finance.total_opex"
    ],
    "metricBasis": {
      "timeBasis": "period_flow",
      "production": "computed"
    }
  }
}