If a robot could assemble other robots, are those the original robots' "dependents"? Or if I provide the electricity and spare parts are they my "dependents"?

If a robot could assemble other robots, are those the original robots' "dependents"? Or if I provide the electricity and spare parts are they my "dependents"? I don't think the concept of robotic dependents is going to work for tax purposes, but I do imagine tax attorneys giving it a try.