This Recommendation introduces spare computational capability exposure (SCCE) of Internet of things (IoT) devices for smart home and provides the characteristics and reference architecture of SCCE. In addition, it provides common procedures and several use cases to illustrate the concepts and the reference architecture of SCCE. SCCE is a functional entity in the smart home that facilitates IoT applications to make full use of spare computational capabilities of IoT devices in smart home scenarios. SCCE collects the spare computational capabilities exposed by IoT devices and provides them to IoT applications. With using SCCE, the spare computational capabilities of IoT devices can be used by IoT applications instead of the cloud to reduce the requirements of cloud computing and network resources.