If the drones are more than 50% business use, then you can either depreciate them or use Section 179 to deduct the cost in the current year. They would also qualify for the safe harbor expense.
The answer to which method to use is determined by your business situation. If it will be more beneficial to spread the deduction over a few years in order to reduce your future income, then you should depreciate them as business assets.
As for what to do about the drone that was bundled with accessories, research what the cost of the drone on its own would have been and use that for the depreciation cost. The remaining bundle cost for the accessories could be deducted as a business expense. Just be sure to keep notes about how you determined the breakdown in cost for depreciating the drone by itself.
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