I'mBoardDocs
Board OntologyFinance

Other R&D

R&D operating costs not captured by the named R&D lines for the period — a catch-all kept small by design. — Finance KPI, I'mBoard-authored (editorial tier).

I'mBoard-authored (editorial tier)

No public third-party standard anchors this KPI yet, so I'mBoard authors and maintains the definition — transparently labeled as editorial tier. See the ontology methodology for the published vs editorial tier system and the back-attribution workstream.

Rogue ID: finance.other_rnd Type: Currency Domain: Finance

Definition

R&D operating costs not captured by the named R&D lines for the period — a catch-all kept small by design.

Formula

R&D operating costs not classified in the named R&D lines.

Why it matters

Keeps Total R&D complete without distorting the primary lines.

How to interpret

If it grows beyond a few percent of R&D, split into a named line.

  • finance.total_rnd

Source

I'mBoard editorial — authored and maintained by I'mBoard, first published 2026-04-01. No third-party standard is cited for this KPI; when one emerges, the definition is back-attributed and promoted to the published tier (a minor version bump). Read the ontology methodology for the published vs editorial tier system, attribution rules, and dispute process.

Stage relevance

Company stagePriority
Series ARecommended
Series BRecommended
Series C+Recommended
PublicRecommended

Suggested for stages: Series A, Series B, Series C+, Public.

Default owning functions

  • Finance

Machine-readable

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