Short answer. Per-component cloud and compute cost: the AWS, GCP, Azure, Vercel, or Cloudflare spend that ran the research. R&D Binder allocates it from the billing exports you upload.
What this field captures
From the December 2025 Form 6765 instructions, Section G.
Per-component cloud-compute and computer-rental cost. For SaaS this is AWS, GCP, Azure, Vercel, Cloudflare, etc. The binder allocates from cost summaries the customer uploads or pulls from billing exports.
Where the binder pulls this from
Per the rubric's Section G mapping, source = qre_workpaper.computer_rental_total_per_component.
The binder produces this field automatically from qre_workpaper.computer_rental_total_per_component. Your CPA transcribes the value into Form 6765 Section G at filing time; nothing has to be re-derived.
All QRE category totals are reconciled against the QRE workpaper appendix, so the number on the Section G schedule and the number in the workpaper match by construction.
QSB Section G exemption. Under IRC Section 41(h) and the December 2025 Form 6765 instructions, Qualified Small Businesses electing the payroll-tax offset (capped at $500,000 per year against employer FICA) are exempt from the mandatory Section G reporting that starts tax year 2026. R&D Binder still produces the Section G map so it is on file the day the company outgrows the carve-out.
Other Form 6765 Section G fields
Section G requires nine fields per claimed business component. The binder produces all nine; the others are documented here:
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R&D Binder produces all nine Section G fields per business component, mapped column-for-column to the December 2025 IRS layout.