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Governments typically use fund accounting so would have a fund segment as the balancing segment rather than company. Also, there is usually a department used as the cost center segment, Usually funds are tracked by projects so if they are not implementing project accounting, you may want a project ...

Designing an accounting flexfield is one of the most difficult processes in an Oracle implementation. A ?good? chart of accounts has the following criteria:

1. The segments support important aspects of the business.
2. You are able to report on critical business components with standard reports ...