Qualifiers are of two types. Flexfield Qualifiers and Segment Qualifiers
Flexfield Qualifiers: Flexifield Qualfiers are used to assign a property to the segment colums which are used to determine the behaviour of CHART OF ACCOUNTS(COA).
Segment Qualifiers: Segment Qualifiers are based on flexfield qualifiers. It is used to assign a property to the value of a segment.
A flexfield qualifier identifies a particular segment of a key flexfield. Usually an application needs some method of identifying a particular segment for some application purpose such as security or computations. However, since a key flexfield can be customized so that segments appear in any order with any prompts, the application needs a mechanism other than the segment name or segment order to use for segment identification. Flexfield qualifiers serve this purpose. You can think of a flexfield qualifier as an "identification tag" for a segment.
For example, your Oracle General Ledger product needs to be able to identify which segment in the Accounting Flexfield contains balancing information and which segment contains natural account information. Since you can customize the Accounting Flexfield so that segments appear in any order with any prompts, Oracle General Ledger needs the flexfield qualifier to determine which segment you are using for natural account information. When you define your Accounting Flexfield, you must specify which flexfield qualifiers apply to which segments. Other applications, such as Oracle Human Resources, also use flexfield qualifiers. Oracle Human Resources uses flexfield qualifiers to control who has access to confidential information in flexfield segments.
A segment qualifier identifies a particular type of value in a single segment of a key flexfield. In the Oracle Applications, only the Accounting Flexfield uses segment qualifiers. You can think of a segment qualifier as an "identification tag" for a value. In the Accounting Flexfield, segment qualifiers can identify the account type for a natural account segment value, and determine whether detail posting or budgeting are allowed for a particular value. It is easy to confuse the two types of qualifiers. You should think of a flexfield qualifier as something the whole flexfield uses to tag its pieces, and you can think of a segment qualifier as something the segment uses to tag its values.