QB Issue Resolution:

just use other expenses or any other one you want.  An expense is an expense, intuit invented that detail type thing.  name it R&D expense

Resolution for Issue 'How to claim R&D on quickbooks online? When I try to add it in my chart of accounts and go to pick from the detail type there is not an option for research and dev.' available: Yes (Solved).
Source: Intuit Community forum.

How to claim R&D on quickbooks online? When I try to add it in my chart of accounts and go to pick from the detail type there is not an option for research and dev.: this issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the issue yourself by looking for a resolution described below. If it is a complex issue or you are unable to solve the issue, you may contact us by clicking here or by using other support options.

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