Natural account segment Balancing segment Intercompany segment Management segment Secondary tracking segment Each segment qualifier is used by the system to process data in each case for a specific purpose. The balancing segment is used by the system to ensure that a balanced trial balance report can be generated for a value in that segment. The natural account segment has to be identified with additional tracking segments to identifyasset, income, expense, liability, and so on. Then the system will also automatically rollover the net balance of income and expense balances to the retained earnings account and zero out the balances when a new fiscal year begins as defined in the system.