This seems like it'd be a common question, but I cannot find it. Perhaps "system value" is the wrong phrase.
Anyway, by "system value" I mean the built-in values that a system has for a given concept. For example, if I have a list of categories (e.g., mexican, american, italian, etc...) where would you store them? Would you hard-code them (maybe an enum) or put in the database?
If you say hard-coded, would your answer change if users could create new categories? Obviously you'd have to store the new ones in the database (or another medium like xml) but would you leave the standard system values hard-coded, and then merge them at run-time?