When deciding to use classes, it is important that you have only one primary purpose for the class structure. If you try to track more than one “type” of class, the value in the reporting is diminished. For example, your company has both an east coast and west coast division. These represent the proper use of the QuickBooks class feature. However, using classes to also track the source of the business—for example, yellow pages, email marketing, and so on—would diminish the success of class reporting because you would be tracking two unrelated groupings. Instead, you can use classes for one purpose and customer types for another.
From Laura Madeira’s QuickBooks 2010 Solutions Guide