N.Y. Comp. Codes R. & Regs. tit. 16, § 182.5 – Structures and improvements.

(a) Structures and improvements (accounts 1311, 1351 and 1371) means all permanent buildings and structures to house, support or safeguard property or persons, and improvements of a permanent character on or to land, including all fixtures permanently attached to and made a part of buildings or structures and which can not be removed therefrom without cutting into the walls, ceilings or floors, or without in some way impairing the buildings.
(b) Structures and improvements are of two types, Buildings and Other Structures. The principal items includible under Buildings are:
1. (1) Architects' plans
2. (2) Ash pits (when located within the building proper)
3. (3) Boilers, furnaces, piping, wiring, fixtures and machinery for heating, lighting, signaling, ventilating and plumbing
4. (4) Bulkheads, including dredging, riprap fill, piling, decking, concrete, fenders, etc., when exposed and subject to maintenance and replacement
5. (5) Chimneys
6. (6) Coal bins and bunkers
7. (7) Commissions and fees to brokers, agents, architects and others
8. (8) Conduit
9. (9) Damages to abutting property during construction
10. (10) Door checks and door stops
11. (11) Drainage and sewerage systems
12. (12) Elevators, cranes, hoists, etc., and the machinery for operating them, when not specifically provided for in other accounts
13. (13) Excavation, including shoring, bracing, bridging, refill, and disposal of excess excavated material
14. (14) Fire protection systems when forming a part of a structure
15. (15) Floor covering (permanently attached)
16. (16) Foundations and piers for machinery, constructed as a permanent part of a building or other item listed herein
17. (17) Grading when directly occasioned by the building of a structure
18. (18) Leases, voiding, upon purchase, to secure possession of structures
19. (19) Leased property, expenditures on (See electric plant instruction § 182.8.)
20. (20) Lighting fixtures and outside lighting systems
21. (21) Painting, at time of construction
22. (22) Partitions, including movable
23. (23) Permits and privileges
24. (24) Platforms, railings, and gratings when constructed as a part of a structure
25. (25) Power boards for services to a building
26. (26) Refrigerating systems for general use
27. (27) Retaining walls
28. (28) Scales, connected to and forming a part of a structure
29. (29) Screens
30. (30) Sprinkling systems
31. (31) Stacks—brick, steel, or concrete, when set on foundation forming part of general foundation and steelwork of a building
32. (32) Storage facilities constituting a part of a building
33. (33) Storm doors and windows
34. (34) Subways, areaways, and tunnels directly connected to and forming part of a structure
35. (35) Tanks constructed as part of a building when not includible in account 1312 or account 1332
36. (36) Tunnels, intake and discharge, when constructed as part of a structure
37. (37) Vaults constructed as part of a building
38. (38) Water supply system for a building
39. (39) Window shades and ventilators
  (c) Items not included in Buildings:
40. (1) Do not include in the cost of buildings any lighting, heating, or other fixtures temporarily attached for purposes of display or demonstration.
41. (2) The cost of specially provided foundations not expected to outlast the machinery or apparatus for which provided, and the cost of angle irons, castings, etc., installed at the base of an item of equipment, shall be charged to the same account as the cost of the machinery, apparatus, or equipment.
42. (3) Minor buildings and structures, such as valve towers, patrolmen's towers, telephone stations, etc., which are used directly in connection with or form a part of a reservoir, dam, waterway, etc., shall be considered a part of the facility in connection with which constructed or operated and the cost thereof shall be accounted for accordingly.
43. (4) When furnaces and boilers are used primarily for furnishing steam for some particular department and only incidentally for furnishing steam for heating a building and operating the equipment therein, the entire cost of such furnaces and boilers shall be charged to the appropriate equipment account, and no part to the building account.
44. (5) Where the structure of a dam forms also the foundation of the power plant building, such foundation shall be considered a part of the dam.
45. (6) Minor structures at substations shall be included in account 1352, Station Equipment.
  (d) Items includible under “Other Structures”:
46. (1) Athletic field structures
47. (2) Docks
48. (3) Fences and fence curbs (not including protective fences isolating individual items of equipment, which should be charged to the appropriate equipment account)
49. (4) Gas and oil supply systems, including pipe lines, holders, boosters, etc.
50. (5) Intra-site communication system poles, pole fixtures, wires and cables
51. (6) Landscaping, lawns, shrubbery, etc.
52. (7) Roadways, railroads, bridges, and trestles, intra-site, except railroads provided for in equipment accounts
53. (8) Sewer systems for general use
54. (9) Sidewalks, curbs and streets constructed by the utility
55. (10) Tanks when constructed as distinct structural units
56. (11) Water front improvements
57. (12) Water supply piping, hydrants and wells
58. (13) Yard drainage systems
59. (14) Yard lighting systems
60. (15) Yard surfacing, gravel, concrete, or oil