Reference: an asset, expense, liability etc

For income/ expense items, there is no hard and fast rule. It depends on the
business. Take interest paid as an example. For a finance company it would
be a part of cost of sales (to get a gross profit margin), for others an
admin expense.

Like J said theirs no specific way to categories this things the
simples way would be to look into the nature of the business that as
acquired this assets or liabilities