In Chart of Accounts I do not see any that’s fit for R&D. Which account detail type do I enter our R&D expenses in new QuickBooks Online?

It requires that R&D generally be expensed as incurred now.
So, in QBO, it should be considered an Overhead Expense, not a Direct Cost or COGS.
How to set up R&D as Overhead (O/H) in QuickBooks Online?
Figure out the main primary operating costs for R&D and categorize expense types.
In the QBO Chart of Accounts detail types are already defined. I would select “Other miscellaneous service cost” as a detail type to track costs related to R and D.

For example, your Chart of Accounts should be like this:

Research and Development (R&D) Chart of Accounts
Research and Development (R&D) Chart of Accounts

R&D Expense:

  • Salary and Benefits
  • Purchased Materials
  • Independent Contractors
  • Equipment Expense
  • Travel Expense
  • Other R&D Expense

This is just an example. Only your CPA can give you better guidance for your business.

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