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Internet of Things (IoT) has very remarkable advantages over customary communication technologies. However, IoT suffers from different issues, such as limited battery life, low storage capacity, and little computing capacity. For this reason, in many IoT applications and devices, we require an alternative unit to execute the tasks from the user's device and return results. In general, the problem of limited resources by transferring the computation workload to other devices/systems with better resources is addressed by offloading computation. It can be focused on improving the application, extending battery life, or expanding storage capacity. The offloading operation can be performed based on various quality of service (QoS) parameters that contain computational demands for load balancing, response time, application, energy consumption, latency, and other things. Moreover, the systematic literature review (SLR …