In the U.S. and Canada localizations, the category can be used in the creation of the Cash Flow report.
In the first field, you can choose only from the following two categories:
Balance Sheet – Accounts from the Assets, Liabilities, and Equity drawers are assigned to this category by default.
Profit and Loss – Accounts located in drawers other than Assets, Liabilities, and Equity are assigned to this category by default.
In the second field, you can define new subcategories or choose from predefined subcategories (29 for Balance Sheet and 15 for Profit and Loss).
You cannot delete or modify predefined subcategories provided by SAP Business One.