They should not be tied to your buildings as to how many you destroy, if you want to make it specific to a building type have it so you select a building type you can chose res business to tech what ever just one at a time even BPT, a bomb or shell destroys building indiscriminately.

Ahem... I got this one guys:

"Building returns from all SPECIAL attacks (BR + AB) are based on 10% of attacker's total built acres, not 10% of each specific building. This should mean that any country that has built the majority of its land will get regular returns for buildings."

https://www.earthempires.com/...set-19-48510?t=1581739366

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You almost made it to the right forum, but you didn't. Get learned.