Those
are abstract categories (accounts). Transactions get assigned to accounts, then (at tax time) accounts get assigned to forms and line numbers.
Remapping a transaction to a different tax line item (e.g. if tax law changes, as it did this year with § 174) is just a matter of updating the account metadata. This is much more convenient than having to go back through the books and reassign transactions to different accounts.
It's plain text in Git, so I have the usual tools available. For example, `git diff` can tell me what changed between tax years, and I can check out a copy of my books as they existed at the time a past year's return was filed.