N.Y. Comp. Codes R. & Regs. tit. 16, § 463.9 – Structures and improvements.

(a) Structures and improvements means all permanent buildings and structures to house, support or safeguard property or persons, and improvements of a permanent character, other than public improvements, on or to land.
(b) Buildings means permanent structures to house, support or safeguard property or persons, including all fixtures permanently attached to and made a part of buildings and which can not be removed therefrom without cutting into the walls, ceilings or floors, or without in some way impairing the buildings.
(c) Improvements means permanent improvements (other than buildings) to land.
(d) Items of cost (see steam plant instruction § 463.3).
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.
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 or steelwork of a building.
32. (32) Storage facilities constituting 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 another account.
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.
  OTHER STRUCTURES AND IMPROVEMENTS
40. (1) Athletic field structures.
41. (2) Billboards.
42. (3) Docks.
43. (4) Fences and fence curbs (not including protective fences isolating individual items of equipment, which should be charged to the appropriate equipment account).
44. (5) Gas and oil supply systems, including pipe lines, holders, boosters, etc.
45. (6) Intra-site communication system poles, pole fixtures, wires and cables.
46. (7) Landscaping, lawns, shrubbery, etc.
47. (8) Retaining walls (not associated with a building), except when they increase the value of the land or are primarily to preserve the level of the land.
48. (9) Roadways, railroads, bridges, and trestles, intra-site, except railroads provided for in equipment accounts.
49. (10) Sewer systems for general use.
50. (11) Sidewalks, curbs and streets constructed by the utility, except sidewalks and curbs on public streets, which shall be included in the land account.
51. (12) Tanks, when constructed as distinct structural units.
52. (13) Waterfront improvements.
53. (14) Water supply piping, hydrants and wells.
54. (15) Yard drainage systems.
55. (16) Yard lighting systems.
56. (17) Yard surfacing, gravel, concrete or oil.
  Note:
  The cost of disposing of material excavated in connection with construction shall be considered as a part of the cost of such work, except as follows: (a) When such material is used for filling, the cost of loading, hauling and dumping shall be equitably apportioned between the work in connection with which the removal occurs and the work in connection with which the material is used; (b) when such material is sold, the net amount realized from such sales shall be credited to the work in connection with which the removal occurs. If the amount realized from the sale of excavated materials exceeds the removal costs and the costs in connection with the sale, the excess shall be credited to the land account in which the site is carried.
  (e) Items not included in buildings.
57. (1) Do not include in the cost of buildings, lighting, heating, or other fixtures temporarily attached for purposes of display or demonstration.
58. (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.
59. (3) When furnaces and boilers are used primarily for producing steam for distribution to customers and only incidentally for heating a building and operating the equipment therein, the entire cost of such furnaces and boilers shall be charged to the appropriate plant account, and no part to the building account.
BUILDINGS