Lipids are classified into simple, complex, and derived lipids. Simple lipids include neutral fats/oils and waxes which are esters of fatty acids and various alcohols. Complex lipids contain additional components like phosphoric acid, nitrogen bases, or carbohydrates. They are further divided based on these components, such as phospholipids containing glycerol or sphingosine as the alcohol, and glycolipids containing fatty acids, sphingosine, and a carbohydrate without phosphate. Phospholipids and sphingophospholipids are subclasses of complex lipids.