Asset:      current-asset, fixed-asset, intangible-asset, investment
Liability:  current-liability, long-term-liability
Equity:     capital, retained-earnings, valuation-adjustment
Revenue:    operating-revenue, non-operating-revenue, extraordinary-income
Expense:    cost-of-sales, selling-general-admin, non-operating-expense, extraordinary-loss

# Flat list
lim accounts list

Code  Name                   Type      Sub-Type               Status
1100  Cash                   asset     current-asset          active
1200  Checking Account       asset     current-asset          active
1300  Accounts Receivable    asset     current-asset          active
2100  Accounts Payable       liability current-liability      active
4100  Sales Revenue          revenue   operating-revenue      active
7100  Communication          expense   selling-general-admin  active
...

# Tree view (grouped by type)
lim accounts list --tree

# Filter by type
lim accounts list --type expense

lim accounts show 7100

Account: 7100 — Communication
Type:     expense
Sub-Type: selling-general-admin
Status:   active
Balance:  ¥10,000 (debit)
Entries:  3 journal lines this period

lim accounts create \
  --code 7150 \
  --name "SaaS Subscriptions" \
  --type expense \
  --sub-type selling-general-admin

# Rename an account
lim accounts update 7150 --name "Cloud Subscriptions"

# Deactivate (account is hidden but data is preserved)
lim accounts deactivate 7150