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WHAT IS SECONDARY TRACKING FLEX FIELD QUALIFIER AND HOW IT
IS USED?

Answer Posted / amit kapoor

Oracle define this feature as:
A segment in the chart of accounts can be designated as a
secondary tracking segment, in addition to the balancing
segment, to perform more detailed analysis within Oracle
General Ledger. The secondary tracking segment is used in
the revaluation, translation, and fiscal year-end close
processes. The system will automatically maintain
unrealized gain/loss, retained earnings, and cumulative
translation adjustments by unique pairs of balancing
segment and secondary tracking segment values.”

Therefore, you can use any segment, except the balancing
segment or natural account segment, can be specified as the
secondary tracking segment.

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