What is a "computing related thing"? Do transistors count? If yes, aren't they both front- and backend? What about threads? Don't they belong to both, the frontend and the backend of "computing related things"?
I'm not trying to be obtuse here, I genuinely don't understand your request.
What would you call data science/computational data stuff? Not backend, because you often sit and view the results in your R Studio console or whatever while working interactively. Not frontend because you are often directly mutating data structures and storage.
I'm working on an OCR engine right now. We intend to use it to do capturing of data using a mobile phone, but also to do verification of captured data on our backend server. So is this backend or frontend code ?