ACCOUNTING ASPECTS OF UNMANNED AERIAL SYSTEMS USE IN THE ENTERPRISE

Abstract

The use of Unmanned Aircraft Systems (UAS) in modern economic conditions (better known as drones), with their capabilities to provide new services, has created significant challenges for accounting professionals in enterprises. The application of UAS is expanding into sectors such as logistics, agriculture, aerial surveillance, emergency services, and advanced air mobility. There are gaps in existing accounting legislation regarding their recognition, classification, measurement, and reporting as new high-tech assets. The aim of this article is to investigate the accounting aspects regarding the use of UAS in enterprise activities. The methodological approaches are based on accounting interpretation and analysis of the current treatment of these assets in accordance with the accounting basis used for preparing financial statements and compliance with the requirements of applicable accounting standards (International Accounting Standard 16 (IAS 16) Property, Plant and Equipment, IAS 38 Intangible Assets, National Accounting Standards NAS 38 Intangible Assets, NAS 16 Tangible Fixed Assets, and NAS 4 Accounting for Depreciation). The research focuses on the practical application and accounting treatment of these new assets, as well as analyzing gaps in the existing accounting legislative framework, particularly regarding indivisible components such as specialized sensors, communication systems, and software that alter the characteristics of the reporting object. The expected result is the creation of a theoretical model for the accounting interpretation of reporting these assets and their depreciation, in accordance with the technical conditions for their application in the enterprise, while taking into account the maintenance and updates of the distinct reporting objects. The study analyzes usage-based depreciation methods versus the straight-line approach, examining which better reflects the consumption of economic benefits. The article proposes finding theoretical and practical approaches to solve specific accounting aspects when using UAS, while recognizing UAS as a separate class of long-term non-current assets with specific operational characteristics. The proposed theoretical frameworks provide practical guidelines for accountants and financial managers, ensuring consistent application of accounting policies and specific accounting decisions for the use of UAS, to increase the transparency and reliability of information in enterprise financial statements. The results contribute to the harmonization of accounting practice in an increasingly automated business environment and support the development of comprehensive standards adapted to the characteristics of unmanned systems.