Change of Lookup Codes shall amount to Customization?

Dear All,
We are going to Implement Withholding Tax as a Workaround for Retainage in Payables Module.
We would like to change Invoice Distribution Type Lookup code from 'Withholding Tax' to 'Retainage' so that anybody,who is having a look at Invoice can understand the amount adjusted as Retainage.
My first doubt is, Whether this will be treated as Customization? (Remember we are changing the Meaning of Lookup code and nothing else).
My Second doubt is, Whether Lookup Code Meaning change will have any affect on any Patch Application? (Some Patches will check the Lookup codes)
Please Clarify.
Thanks in Advance,
Sridhar

Changing meaning of lookup code is NOT customization.
And it will not cause any problems in patch application.
Hope this helps,
Sandeep Gandhi

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