A fully qualified account contains a value for an account or natural segment, such as Cash or Sales, in addition to values for additional segments, such as Location, Division, and Department. In Management Reporter, these additional segments are referred to as the responsibility segments, and each of the segments is a fixed length.

The following illustration shows how the natural and responsibility segments combine to form a fully qualified account.

The difference between a natural segment for a fully qualified account and a responsibility segment is important to the use of Management Reporter. Typically, users specify the natural segment values in a row definition and the responsibility segment values in a reporting tree definition. When reports are generated, these values are combined in various ways to extract specific financial data records from a Microsoft Dynamics ERP system.