What is the impact of modifying an existing segment and set it as balancing?

Summary:

We have an existing financial structure for one company. Because the reporting needs have evolve, it is crucial for us to extract balanced TBs for an existing segment. The issue being that this segment is not a balancing segment and we would need that segment to become the second balancing segment.

While Oracle documentation clearly discourages this, it does mention that doing it would require manual balance adjustments on the historical data : quoting hereafter: Multiple balancing segment ledgers that aren't maintained from the beginning of time, require extensive manual balance adjustments to catch up and realign the balances (link to documentation)