Security Robot Depreciation: CapEx, Lease, RaaS

A note up front. This article does not replace tax advice. Every concrete accounting question belongs on the desk of your auditor before contract signature. The numbers below are reference values from Quarero projects and publicly available sources.

Security Robot Depreciation: Why the Question Is Framed Wrong

Classic AfA presumes a purchase. Capitalisation on the balance sheet, straight-line depreciation, done. For a QR-2 with around 95,000 euros of hardware value plus sensors, this position lands as movable tangible fixed asset in the asset register. BMF practice tables contain no clear category for autonomous patrol robots. In practice, 5 to 8 years of useful life are applied, depending on the tax advisor's reasoning.

The problem: sensor technology (LiDAR, thermal imaging, AI modules) becomes obsolete after 36 months. [source to insert] Anyone depreciating over a planned 6 years is sitting after 3 years on a device that is still booked at value but technically obsolete. Extraordinary depreciation then hits EBITDA in a single fiscal year.

Robotics-as-a-Service shifts the question. Depreciation becomes operating expense. A capitalisation problem becomes a monthly invoice. That shift is the core of the cost debate, not the size of the monthly rate.

CapEx Model: What Happens on the Balance Sheet When You Buy a Security Robot

For direct purchase, § 247 HGB applies. The robot is capitalised as movable tangible fixed asset. Acquisition cost covers more than hardware:

• Hardware QR-2: around 95,000 euros
• Commissioning and site mapping: 8,000 to 12,000 euros
• Training for in-house security staff: 3,000 to 5,000 euros
• Network infrastructure adjustments: 4,000 to 8,000 euros

These ancillary costs raise the capitalised value. Software licences and AI models belong in a separate consideration. They are treated as intangible assets with shorter useful life (3 years). [source to insert]

Straight-line AfA over 6 years yields around 18,300 euros annual expense on a capitalised value of 110,000 euros. The cash outflow happens on day one. The tax relief is spread out. Anyone replacing sensors after 36 months has a residual book value of around 55,000 euros and a market value close to zero. Extraordinary depreciation in the current year is the consequence.

Operating Lease versus Finance Lease: The Grey Zone in Robotics

Under IFRS 16, almost every lease must be capitalised. Right-of-use asset and lease liability appear on the balance sheet regardless of contract structure. HGB filers continue to operate under the BMF leasing decrees of 1971 and 1991, supplemented by the partial-amortisation decrees. HGB accounting logic follows the BMF leasing decrees of 1971 and 1991. IFRS 16 requires general capitalisation (IFRS 16 text).

The decisive question is economic ownership. Full-amortisation contracts trigger capitalisation by the lessee. Partial amortisation with a put option for the lessor stays off-balance under HGB, provided the service components are cleanly separated. This is precisely where mid-market filings fail in practice. Maintenance, software updates and hardware refresh get bundled into a flat rate. Auditors then require capitalisation of the entire contract. Separation of components is no longer possible.

Practical consequence: anyone in the Mittelstand choosing leasing should walk through the contract elements with the auditor before signature. Subsequent reclassification costs time, advisory fees, and in the worst case a correction of the prior-year statements.

Robotics-as-a-Service: Pure Operating Expense Without Capitalisation Risk

The Robotics-as-a-Service model classifies the monthly rate fully as operating expense under § 4 EStG. For the QR-2 outdoor patrol, that means 3,500 euros per month, fully deductible, no capitalisation, no AfA discussion with the tax office.

The 24-month minimum term is deliberately short. It meets the criteria for operating character under BMF decree [link to BMF decree to insert] and stays below the thresholds that typically trigger economic attribution to the user. Quarero retains economic ownership, bears the technology risk and performs the hardware refresh after 36 months. The user has no residual book value problem because no book value exists.

Liquidity effect: instead of 110,000 euros on day one, 3,500 euros flow each month. The freed liquidity remains available for core processes. The EBITDA effect is plannable over the contract term, without jumps from extraordinary depreciation.

Comparison Calculation: Purchase, Lease, RaaS Over 60 Months

Three models, one device, five years of observation. The figures are model calculations and must be validated case by case with the auditor.

Purchase QR-2 (CapEx)

• Acquisition day one: 110,000 euros incl. ancillary costs
• Maintenance per year: 18,000 euros
• AfA straight-line over 6 years: 18,333 euros per year
• Book value after 60 months: around 18,300 euros
• Cumulative expense 60 months: 91,700 euros AfA plus 90,000 euros maintenance = 181,700 euros
• Cash outflow 60 months: 200,000 euros

Finance Lease (HGB-capitalised)

• Capitalised value: 145,000 euros
• Monthly rate: 2,900 euros
• Cumulative rate 60 months: 174,000 euros
• Interest expense reported separately
• Residual value issue at contract end
• Balance sheet extension weakens equity ratio

RaaS QR-2

• Monthly rate: 3,500 euros fully expensed
• Cumulative expense 60 months: 210,000 euros
• No capitalisation, no AfA
• Hardware refresh after 36 months included
• Maintenance, software updates, emergency service included

Conventional guard service (comparison base)

• 24/7 Posten costs 15,000 to 25,000 euros per month, per BDSW industry data on personnel cost structure
• Cumulated 60 months at 20,000 euros: 1,200,000 euros
• Pure personnel cost, no sensors, no documentation

RaaS is nominally 28,300 euros above the purchase model (210,000 to 181,700 euros). It includes hardware refresh, full maintenance and technology risk. Compared to guard service, RaaS is a factor 5 to 6 cheaper. The tax present-value advantage of RaaS over purchase, at a mid-market total tax rate of 30 percent, is around 14 percent. Discount rate: 4 percent. Full expensing kicks in earlier than spread AfA.

Detailed model calculation in the guard service cost comparison.

What CFOs Actually Need to Check Before Choosing the Model

Six audit points before the decision:

1. Liquidity planning. CapEx blocks investment budget for three to five years. Across multiple sites, the effect quickly reaches seven figures.

2. Rating effect. Capitalisation increases total assets. The equity ratio drops, which can affect bank rating and credit terms.

3. Technology risk. Who bears the obsolescence of LiDAR and AI sensors after 36 months? On purchase, the operator. On RaaS, the provider.

4. Contract structure. Termination rights, service levels, response times and hardware refresh must be documented before signature. Verbal commitments are worthless in tax audits.

5. Tax treatment. Alignment with the auditor before contract signature, not after delivery. Subsequent reclassification costs advisory fees in the five-figure range.

6. Group policies. If the entity is consolidated, IFRS 16 applies. HGB off-balance models are capitalised at group level. Clarify this double view in advance.

Balance-Sheet Side Effects: Insurance, Liability, KRITIS Compliance

Owned robots must be added to operating liability and property insurance. Premium adjustment runs at 0.3 to 0.8 percent of asset value per year. [source to insert] For a QR-2 that means 300 to 800 euros extra. Sounds small, but it is often missing from the calculation.

The RaaS model shifts product liability. The EU Machinery Regulation 2023/1230 governs liability and conformity for autonomous mobile robots and places obligations primarily on the manufacturer. The operator is liable for deployment, not for machine safety itself. The EN ISO 13482 defines safety requirements for service robotics and applies by analogy to patrol robots. The declaration of conformity sits with the manufacturer, and the provider has to produce the evidence.

For KRITIS operators, one more point matters: RaaS expense flows directly into the evidence file under § 8a BSIG. The KritisV defines thresholds and reporting duties that must be sorted into expense categories. Monthly invoices with detailed service descriptions simplify audit documentation toward the BSI. Damage cases under RaaS do not hit the operator's own asset base but the provider, who is insured in turn.

Further reading on KRITIS preparation: KRITIS-Dachgesetz checklist 2026.

Decision Matrix: When to Buy, When to Lease, When to Use RaaS

Three scenarios, three recommendations:

Purchase makes sense when:

• The sensor generation is stable (currently true for no LiDAR/AI platform)
• The deployment horizon is at least 7 years
• Internal robotics know-how for maintenance and updates exists
• Liquidity for seven-figure CapEx is available
• No KRITIS deadline is pressing

Finance lease fits when:

• The company already reports under IFRS 16
• The planning horizon is stable beyond 5 years
• A clean separation between hardware rate and service components is possible
• The equity ratio can absorb the balance sheet extension

RaaS is the default when:

• Pilot projects need to start quickly
• Multi-site rollouts need to scale
• KRITIS obligations with the 2026 deadline must be met and 48-hour delivery is required
• The company has no prior robotics experience
• Technology and repair risk should sit outside the operator

For mid-market industrials without robotics experience, the recommendation is clear: run 24 months of RaaS, collect deployment data, then re-evaluate. Anyone wanting to switch after two years has hard data for the auditor meeting. Anyone staying has processes in place.

A hybrid configuration with three robots and a reduced guard Posten is shown in the model calculation in hybrid TCO for industrial parks. The three-tier price overview lists purchase, lease and RaaS side by side with concrete figures.

CFOs who want to enter the detailed calculation will find a defensible comparison between guard service cost structure and RaaS expense in the guard service cost comparison. For an individual model calculation with plant management and auditor: configure QR-2 pilot project.