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A General Ledger A GL Account Segment refers to the individual components that make up a General Ledger Account. Every GL Account contains at least on segment called the "Natural Account". Companies that need more structure can often add additional "segments". Segments" to further organize and structure their chart of accounts. GL Account Segments are typically separated by a "-" within the GL Account Number (e.g. 5003-05-4). For example, a company that runs multiple Plants and produces multiple lines of product may need use three GL Account Segments to separate by: [Natural Account] - [Plant ID] - [Product Line].