JIRA only records work-logs, it doesn't have a way to differentiate them. A worklog just holds a user, the time logged and its effects on the totals, the time it was made and a comment.
However, the Tempo timesheet add-on allows you to add fields to worklogs, so you can record different types of time. It then lets you report on these fields as well. I'd strongly recommend you take a look at that add-on.
Over the next several weeks we'll be sharing some of our Getting Started guides here in the community. Throughout this series of posts, we'd love to hear from customers and non-customers ab...
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