balancing segments in COA

Can we have more than one balancing segment in a chart of account structure ???

I dont think its possible in

I dont think its possible in 11i /R12 But what i understand you can have upto 3 balancing segments in Fusion application.

What could be a possible

What could be a possible usage of more than 1 balancing segment?

In fusion application most

In fusion application most compnay 'll use at least 2 balancing segments
1 - Legal Entity
2 - Business Unit / Division

The normal COA 'll be like

<Legal Entity >  Balancing Segment 1
<Business Unit / Division> Balancing Segment 2
<Location >
<Natural Account>
<Product Group>
<Project>
<Inter company> Same as legal entity
<Future>