SELECT SOB.NAME , SOB.SET_OF_BOOKS_ID FROM GL_ALC_LEDGER_RSHIPS_V GAL , GL_SETS_OF_BOOKS SOB , PA_IMPLEMENTATIONS P WHERE GAL.SOURCE_LEDGER_ID = P.SET_OF_BOOKS_ID AND GAL.LEDGER_ID = SOB.SET_OF_BOOKS_ID UNION ALL SELECT L.MEANING , TO_NUMBER(NULL) FROM PA_LOOKUPS L WHERE L.LOOKUP_TYPE = 'ONE-STEP INTERFACE STREAMLINE' AND L.LOOKUP_CODE = 'ALL-SOB'