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.
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