Difference between defining segment and maintaining segment for GL items

Hello All,
Can someone tell me the difference between 'Defining a Segment' (in enterprise structure) and  'Maintaining Segment for general ledger Items' (tcode FQ0300) and when is the later used?

Hi,
Segment reporting is part of functional reporting in sap. Segment reporting is required as per International Accounting Standard 14 for listed companies thats why it is defined in Enterprise structure .
Segment is maintained in profit
center master data from where it is derived, When you post to a GL account containing segment it gets posted to profit center. This is the basis purpose of maintaining segment at Gl account level. Segment reporting is gradually being replaced by business area. This is for you information.
Regards

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