With a lot of digging into published material, I found one thesis work that included public descriptions of what they had, but it was limited. Thus I read through a vast amount of literature on the topic otherwise and learned bug classification was academia's pet.
I never finished the research paper, but everything I learned in the process has paved my way to figuring things our in projects ever since. And with another 22 years into really looking at it and thinking of it, I have come to disagree with my past self.
The current target state for bug reporting that I aspire to lead teams into is based on a simple principle:
Fix and Forget.
I want us to be in a state where bug reporting (and backlogs in general) are no longer necessary. I want us to have so few bugs that we don't need to track them. When we see a bug, we fix the bug and improve our test automation and other ways of building products across various layers enough to believe that if the problem would re-emerge, we'd catch it.
With a lot of thought and practice, I have become pretty good at getting to places where we have zero bugs on our backlogs, and as new ones emerge, we invest in the fix over the endless rounds of prioritizing and wasted effort that tracking and prioritizing creates.
At this point of my career, I consider the efforts to classify organizations internally discovered bugs something we should not do. We don't need the report, we need the fix. We don't need the classification, we need the retrospective actions that allow us to forget the detail while remembering the competence, approach and tooling we put in place.
At this point of my career, the ideas that I used to promote in 1999 with bug reporting database and detailed classifications for "improvement metrics" I would consider a leap back in time and a reason of choosing something else to do with the little time I have available and under my control.
I think in terms of opportunity cost - it is not sufficient that something can be done and is somewhat useful when done. I search for choosing the work to do that includes ideas about other work that could be done in the same time if this was not done.
Instead of reporting, reading and prioritizing a bug, we could fix the bug.
Instead of clarifying priorities by a committee, the committee could teach developers to make priority decisions on fixes.
Instead of reporting bugs at all from internal work, introduce "unfinished work" for internal bugs
Instead of expecting large numbers of bugs to manage, close every bug within days or weeks with a fix or decision.
Instead of warehousing bugs, decide and act on your decisions.