Building and fixed equipment depreciation shall be reported in this cost center. This cost center also includes the costs of leasing and depreciation of building and building equipment; improvements to land, buildings and leaseholds; plant major and minor movable equipment not reported in other cost centers.
N.J. Admin. Code § 8:31B-4.113
See: 27 New Jersey Register 2148(a), 27 New Jersey Register 3481(a).