Only to AI units, not buildings. AI Units are of the types find in a country's roster folder, ie:
Land:
Shore Battery's
AA Battery's
Airbase's - no pyshical model
Air:
All Aircraft in selected Air folder
Sea:
All Surface units in selected Sea Folder
Submarine:
All Subs in selected Submarine folder
Ordnance:
This is the only non AI controled static threat in the game. Contains minefields and anti-torpedo nets.
Notice a Lack of a Buildings folder in any Country Roster! Sort of gives it away dont ya think.