A flexfield is made of segments and oracle identifies  if 
particular segment in the accounting flexfield is an 
account segment or a company segment, based on some 
predefined values called as flexfield qualifiers which are 
assigned to the segments to look meaningful for defining 
the accounting flexfield. Eg: Account segment uses Natural 
Account segment and the company segment uses Balancing 
segment are mandatory for defining the accounting flexfield.
Other values are Cost center segment, Inter company 
segment, secondary tracking segment.