Hi Hasan,
Under which conditions Secondary Tracking segment Qualifier is
used in Oracle General Ledger. Thank you

You can mark any segment other than balancing segment and natural account segment as secondary segment. This segment is paired with the balancing segment when generating account balances for retained earnings account, unrealized gains/losses accounts, and cumulative translation adjustment account.

Example

Without secondary tracking segment your RE entry at year end closing might look like:

COA Structure: COMPANY-ACCOUNT-DEPARTMENT
01-3000-00 $100

If you declare DEPARTMENT as secondary tracking segment then RE entry will look like:

01-3000-10 $60
01-3000-20 $30
01-3000-00 $10

See how RE details are available at department level.

Hasan,

Thank you so much for the explanation and the example.

1) Would it be possible to use Oracle standard report to report on the deatails as:
01-3000-10 $60
01-3000-20 $30
01-3000-00 $10?
Or, do we need FSG report to do so?

2) Can we mark a segment as Secondary Tracking segment after the ledger has been put to use? I am thinking, this has to be part of the mandatory setup.

3) Out of 10 GL implementations you have seen, how many have implemented Secondary Tracking segment?

1) Yes you can use standard report as well as FSG to query on balances.
2) Yes you can add this qualifier later on.
3) Let me put it this way. If this feature is presented properly by consultants then most clients should be interested specially if they have department or cost center segment.

Thank you once more, Hasan.