Owner
Automatically populated. For components seeded by Oracle, the value is Owner. For components created on site by users, the value is User.  When selecting component names from a list of values in AMB windows, users are presented with the name as well as the Owner of the component. This enables users to distinguish between seeded and user-defined components. 

Enabled  If selected, makes this subledger accounting method available for use 

Chart of Accounts region 
The transaction and accounting chart of accounts are optional. If they are entered, then the following rules apply:
Only an application accounting definition with the same or no charts of accounts is available for assignment.
The accounting chart of accounts must match the chart of accounts of the ledger that this subledger accounting method is assigned to.

 Application  Application that owns the application accounting definition for this subledger accounting method 

Note: Oracle recommends that users do not modify a seeded method or any other seeded component as it could get overwritten in an upgrade. Instead, copy a seeded component and then modify it appropriately. The modified component has an Owner type of User.