A chart of accounts (COA) must be specified on the accounting method for which two situations?

A Chart of Accounts (COA) must be assigned to a subledger accounting method when any of its components are COA-dependent. This makes the entire method specific to that COA structure. Segment rules, which derive a value for a specific named segment (e.g., 'Cost Center'), require a COA to identify that segment. Similarly, if an account combination rule uses a constant value for a segment, the COA is needed to validate that constant against the defined value set for that segment in that specific COA structure.

A. Unique accounting requirements are handled by different rule sets, which do not in themselves necessitate a COA on the parent accounting method unless they use COA-dependent features.
B. Account combination rules can be COA-independent if they only use sources and do not reference specific segments by name or use constants.
D. Accounting methods can be designed to be COA-independent for reusability across different ledgers with different COAs, so this is not a mandatory requirement for all methods.

1. Oracle Fusion Cloud Financials, Implementing Subledger Accounting, Release 21D, F38259-02, Chapter 5: Manage Accounting Methods. The section "Accounting Methods: Explained" states, "Assign a chart of accounts to an accounting method if any of its journal entry rule sets contain chart of accounts-dependent definitions, such as segment rules or account combination rules with constant values."