Ligands are classified according to the number of electrons that they "donate" to the metal. L ligands are Lewis bases. L ligands are represented by amines, phosphines, CO, N, and alkenes.  Examples of L ligands extend to include dihydrogen and hydrocarbons that interact by agostic interactions. X ligands are halides and pseudohalides. X ligands typically are derived from anionic precursors such as chloride but includes ligands where salts of anion do not really exist such as hydride and alkyl.
Especially in the area of organometallic chemistry, ligands are classified according to the "CBC Method" for Covalent Bond Classification, as popularized by M. L. H. Green and "is based on the notion that there are three basic types [of ligands]... represented by the symbols L, X, and Z, which correspond respectively to 2-electron, 1-electron and 0-electron neutral ligands."