Segment Values & Value Attributes

 Segment Values & Value Attributes 
in Oracle EBS General Ledger

Introduction

In Oracle E-Business Suite General Ledger (GL), segment values play a critical role in defining the

Chart of Accounts (COA). Before creating segment values, it is essential to understand Value

Attributes and Account Types, as they determine how transactions behave in the system.

Step 1: Understand Value Attributes

• Summary – Used as a parent value for reporting and rollup purposes.
• Allow Posting – Enables journal posting to this segment value.
• Allow Budgeting – Allows budgets to be defined for the value.
• Account Type – Defines financial classification (Asset, Expense, etc.).
• Third Party Control Account – Used for subledger control accounts; prevents manual posting.
• Reconcile – Enables reconciliation functionality.
• Financial Category – Used for financial reporting classification.

Step 2: Understand Account Types

• Expense – Costs incurred in business operations.
• Revenue – Income generated from business activities.
• Assets – Resources owned by the organization.
• Liabilities – Obligations or debts of the organization.
• Owner’s Equity – Capital invested by owners/shareholders.
• Budget Debit (Budget Dr.) – Used in budgeting (Debit side).
• Budget Credit (Budget Cr.) – Used in budgeting (Credit side).

Step 3: Methods to Create Segment Values

• Manual Creation – Directly create values within the application (suitable for small volumes).
• Rapid Implementation – Used for bulk upload and large organizations.

Navigation Path

Financial -> Financial Reporting Structures -> Manage Chart of Accounts Value Sets

Conclusion

Proper understanding of Value Attributes and Account Types ensures accurate financial reporting,
controlled posting, effective budgeting, and compliance with accounting standards. A
well-structured Chart of Accounts improves financial transparency and operational efficiency.