Once again, the carryover of IBU from boil additions only responds to the setting for time in the equipment profile. This does not take into account temperature, because it is assumed to start at boil temperature. I think, I have not checked the latest version, that it estimates the utilization for the additional steep at a boil time addition of half the time the steep is set for. So for instance, in my situation I have the whirlpool/steep time set for 10 minutes and the program adds another 5 minutes of boil utilization to the time the boil hops are added. Thus a 0-minute addition has the utilization as if it were added 5-minutes before the end of the boil, my 5-minute additions give the IBU estimation as if they were added at 10 minutes before the end of the boil, 60-minute additions are calculated based upon 65 minutes of contact, etc.
This may be wrong, as it was the model for BS2 and there was no indication that it changed when the software was updated. Whirlpool additions were modified but the estimation of boil hops I do not believe were changed.