What type of Accounts to assign over the Reference Account on AR Transaction Types ?

Summary:

What type of Accounts to assign over the Reference Account on AR Transaction Types ?

Content (required):

We are creating new transaction types in AR. Trying to understand about Tax, Freight and Clearing Account.

What is the purpose of tax , freight and clearing account.

What type of accounts should we assign to them. ( I mean Expense, Receivables etc..)

Version (include the version you are using, if applicable):

Oracle Cloud Fusion

Code Snippet (add any code snippets that support your topic, if applicable):