Yes. But isn't the question whether that particular accessory can run on AC or DC? Low-voltage DC power to light buildings or power accessories is phenomenally cheaper than low-voltage AC power to do the same.
So in my humble opinion, if you can indeed power the accessory with 12V (or whatever) DC power then that is useful to know. That way, you can "save" the low-voltage AC Accessory power from your train transformers for those accessories that truly need/require AC.