Section 23 — Predictable future expenditure

QuickBooks Payroll / Intuit Payroll

MODERATE / HIGH AS FINANCIAL INPUT

Payroll produces highly predictable future expenditures. These liabilities are extremely relevant to a system designed to determine whether future income is sufficient to support anticipated expenditure.

Relationship

Intuit subsidiary group

Technology proximity

MODERATE / HIGH AS FINANCIAL INPUT

Last reviewed

10 August 2026

Exhibit 21.01, FY2025

Disclosed entities

Intuit Payroll Holding, LLCIntuit Payroll Services, LLCQuickBooks Online Payroll, Inc.Payroll Solution, Inc.Intuit Do-It-Yourself Payroll

Five-part analysis

Patent position mapping

Publicly evidenced

  • Calculation of employee-related obligations
  • Execution of payroll disbursements
  • Integration of payroll data with the accounting record

Technology intersection

  • Recurring liability prediction
  • Financial capacity calculation
  • Cash-flow forecasting inputs
MODERATE / HIGH AS FINANCIAL INPUT

RBMH differentiation

  • Payroll systems calculate and execute employee-related obligations.
  • RBMH may use those obligations alongside other predicted expenditure to determine remaining capacity for discretionary spending.

Strategic significance

  • Payroll is the clearest real-world example of a predictable liability stream feeding a capacity calculation.

Patent position scorecard — QuickBooks Payroll / Intuit Payroll

Public evidence
Strong
Technology proximity
Moderate / High
Direct claim conclusion
Not Determined
RBMH differentiation potential
High
Strategic importance
Moderate
Evidence quality
Primary Intuit / SEC Source
Last reviewed
10 August 2026

Publicly accessible sources

Evidence

Intuit Inc. (SEC)

Exhibit 21.01 — Subsidiaries of the Registrant

As of 18 August 2025 · SUBSIDIARIES · Primary (regulatory)

View original

Intuit Inc.

Intuit corporate website

Current · INTUIT CORPORATE · Primary

View original