i want to map subsidary company with COA had Account and Sub-Account Segments to Parent Company which had only Account Segment
and also subsidary had Company and Entity Segments and Parent Company had Company Segment only
how can i manage Segment rule for these cases

It is not very clear what do you want to map from Subsidiary to Parent however do consider the following rules that are applicable generally to most situations:

If a segment exists in both subsidiary and parent and share the same value set then you should use Copy Value rule.

If a segment exists in both subsidiary and parent but do not share the same value set, then then consider using Rollup rule. Copy Value rule could still be used in some situations (the values must be the same in both the value sets).

If a Parent COA has extra segments that subsidiary does not have (e.g. project etc) then use Single value rule.

You do not have to worry about the segments that are extra in subsidiary ledger as the mapping is based on the segments of the parent COA.

thank you for your quickly respond
i want to map Account and sub account values to Account segment only... two segments to be maped to one segment

i will give you example

Account Sub-account to Account
1100000-001 to 1100001
cash USD Cash usd

Could you please advice

In order to map two segments into one, you have to use Account mapping.
Segment mapping does not allow many to one mapping for segments.