Secure Microsoft 365 Copilot and agents: Practical steps for addressing oversharing concerns utilizing SAM and Purview

Dave_Minasyan​ - for "Content accessible to permissioned users DAG report" you said, "Items with unique permissions = # of files with unique permissions" 

To be clear it is only for files...
What about folders? Is that not an item?
What about lists or libraries with unique permissions?