SELECT DISTINCT FFT.ID_FLEX_STRUCTURE_CODE STRUCT_CODE , FFV.FLEX_VALUE FLEX_VALUE , FFVT.DESCRIPTION DESCRIPTION FROM FND_ID_FLEX_STRUCTURES FFT , FND_SEGMENT_ATTRIBUTE_VALUES FSAV , FND_ID_FLEX_SEGMENTS FFS , FND_FLEX_VALUES FFV , FND_FLEX_VALUES_TL FFVT WHERE FFT.APPLICATION_ID = 101 AND FFT.ID_FLEX_CODE = 'GL#' AND FFT.ID_FLEX_NUM IN (SELECT DISTINCT SA.CHART_OF_ACCOUNTS_ID FROM FII_SOURCE_LEDGER_GROUPS SLG , FII_SLG_ASSIGNMENTS SA WHERE SLG.USAGE_CODE = 'DBI' AND SA.SOURCE_LEDGER_GROUP_ID = SLG.SOURCE_LEDGER_GROUP_ID) AND FSAV.APPLICATION_ID = 101 AND FSAV.ID_FLEX_CODE = 'GL#' AND FSAV.ID_FLEX_NUM = FFT.ID_FLEX_NUM AND FSAV.SEGMENT_ATTRIBUTE_TYPE = 'GL_ACCOUNT' AND NVL(FSAV.ATTRIBUTE_VALUE , 'X') = 'Y' AND FFS.APPLICATION_ID = 101 AND FFS.ID_FLEX_CODE = 'GL#' AND FFS.ID_FLEX_NUM = FSAV.ID_FLEX_NUM AND FFS.APPLICATION_COLUMN_NAME = FSAV.APPLICATION_COLUMN_NAME AND FFV.FLEX_VALUE_SET_ID = FFS.FLEX_VALUE_SET_ID AND FFV.SUMMARY_FLAG = 'N' AND FFVT.FLEX_VALUE_ID = FFV.FLEX_VALUE_ID AND FFVT.LANGUAGE = USERENV('LANG') ORDER BY FFV.FLEX_VALUE