Where to find R&D costs and IP income
Open any IP asset from the IP Box overview and switch to the R&D Costs tab. Cybooks aggregates everything you’ve tagged on bills and invoices for that asset, grouped two ways:
Costs by Category – Direct Cost, QE Expensed, QE Capitalized, IP Acquisition.
Costs by R&D Sourcing – Internal, Non-Related, Related, Same UBOs, Subsidiary, Unclassified.
What counts as a cost
A line item is included in the cost view when:
It is on a bill (status Open, Paid, or Part-paid) or on an approved, non-voided invoice.
Its IP Box category is one of the four cost categories.
It is linked to the IP asset.
Note: Draft bills and draft/voided invoices are excluded so the calculation only reflects committed accounting data.
How the IP amount is calculated
For each line item:
IP Amount = Net Amount × (IP % / 100)
The net amount is calculated using the line’s tax rule, so reverse-charge VAT and similar mechanisms are handled correctly.
Costs by R&D Sourcing
Cybooks classifies each cost using the vendor’s R&D Cost Category:
Vendor classified Incurred Internally → Internal bucket.
Vendor classified Non-Related → Non-Related bucket (counts as QE).
Vendor classified Related / Same UBOs / Subsidiary → non-QE bucket.
Vendor with no classification → Unclassified – non-QE.
Costs from invoices have no vendor, so they fall under Unclassified.
IP income
The Costs tab also shows your Qualifying IP Income – the sum of approved invoice lines tagged as IP Income for the asset, weighted by IP %.
Recent activity
Below the totals, the most recent 50 cost transactions are listed in date order, showing reference (bill or invoice number), vendor, description, category, and amount – so you can spot mis-tagged or unexpected entries quickly.
Year-by-year history
The Overview tab of an asset includes a yearly breakdown of total R&D investment from inception, plus the current and previous year for comparison.