Which categories do accounts fall into within the OneStream COA?

The correct categorization of accounts in the OneStream Chart of Accounts (COA) framework encompasses asset, liability, equity, revenue, and expense categories. This structure aligns with traditional accounting principles used in financial reporting and provides a comprehensive overview of a company's financial health.

Assets represent everything that a company owns and can utilize to generate revenue, while liabilities account for what the company owes to others. Equity reflects the ownership interest in the company, significantly informing stakeholders about their stakes. Revenue showcases the income generated from primary business operations, and expenses highlight the costs incurred to earn that revenue.

This distinction ensures that financial statements accurately represent the company's performance and position, allowing for better decision-making and insights into financial operations. Therefore, option B captures the essential categories of accounts utilized in the OneStream COA system, making it the most accurate choice.