No entity is exempt and, in our world, just about everyone can be engaged in some form of fraudulent activity and theft, be it office supplies, time, gasoline, telephone calls, cash, assets, food, liquor, pictures hanging on the wall, bed sheets, dishes, narcotics, credit cards, checks, information, and whatever else is available for the taking or diversion.
An appendix lists some real examples: The hanging lanterns and chandeliers at a Shoney's restaurant are five-year property, recessed bed lighting at a hospital is a 27.5-year property, and spotlights and flood lamps can be either.