secondary Tracking segment

[yugeswaraoracle]

hi,
can any body help me about how this "secondary Tracking segment qualifier" work and how good to use this

[AmanKhan]

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.