According to the report, the delivery would include global positioning devices for precision that could be deployed onto a variety of arms and create what the Pentagon calls a Joint Direct Attack Munition (JDAM).
It is yet unknown whether US President Joe Biden or senior US defense officials have approved the delivery of the equipment, the report said.
The officials did not say whether the Ukrainian military would be using the equipment with air- or ground-based munitions or what weapons at Ukraine's disposal would be converted to high-precision "smart bombs."