SELECT LC.LOOKUP_CODE , NVL(LC.START_DATE_ACTIVE , SYSDATE-1) FROM AP_LOOKUP_CODES LC , FND_LOOKUP_VALUES FND WHERE LC.LOOKUP_TYPE = 'INVOICE DISTRIBUTION TYPE' AND LC.LOOKUP_TYPE=FND.LOOKUP_TYPE AND LC.LOOKUP_CODE=FND.LOOKUP_CODE AND LC.DISPLAYED_FIELD=FND.MEANING