System development/Modelling/Concepts/OrganizationType
In version 1.0 of most cases you can work with data items Organization and OrganizationType instead of creating data items for Customer, Supplier, etc.
Best practices
edit- In most cases you will start with an one-to-many relation between Organization and OrganizationType. In reality it's a many-to-many-relation. If necessary you can add this in version x.x.