1. Qualifiers 1.Balancing Segment 2.Cost Center 3.Natural A/c 4.Intercompany Segment 5.Secondary tracking Segment Account structure XX – XXX – XXXX – XXXX – XXX Company Department Natural A/C Sub Account Product BS and IS Cost Center NA/C CompanyDepartmentNatural A/CSub Account Produ ct Qualifiers : Allow budgeting & Allow Posting Mostly used in OU level but can be higher values in Organization hierarchy 01, 02, 03 Qualifiers : Allow budgeting & Allow Posting Mostly used for Inv org, HR organizations, sales and mkt cost etc. 000, 001, 002 One (or more) of the department(000) is used for calculating all the assets and liability (BALANCE SHEET ACCOUNT- Department in retained earning). Rest are used for Income and Expense A/C. Qualifiers : Allow budgeting, Allow Posting, Account type (A, L, E, R, O, Budgetary Cr and Budgetary Dr.) Segment Values

2. Retained earning A/C Balancing segment: First segment value Department: No Department. Used only for this purpose Natural Account :Retained Earnings. Ownership/Stockholder's Equity/Fund Balance

4. Example 2: BC: Booking Code is the balancing segment and is the Company. Can be the OU if there is only one OU in that company. RC: Responsibility code is the OU under the BC. BC and RC uses different value sets but the values can be same when one company and OU are same. TEAM/DEPT: Cost center – Inventory organizations, HR organizations, Administrations, Marketing Cost, Sales cost, Other team and departments ACCT: Natural Account PROD: Product PROJ: Project TBD: To be decided