SELECT IEA.NAME NAME , IEA.SUBSIDIARY_ID SUBSIDIARY_ID , IEA.CHART_OF_ACCOUNTS_ID CHART_OF_ACCOUNTS_ID FROM GL_IEA_SUBSIDIARIES IEA WHERE IEA.ENABLED_FLAG = 'Y' UNION SELECT LK.MEANING NAME , -1 SUBSIDIARY_ID , -1 CHART_OF_ACCOUNTS_ID FROM GL_LOOKUPS LK WHERE LK.LOOKUP_TYPE = 'LITERAL' AND LK.LOOKUP_CODE = 'OTHER1234567890123456789012345' AND LK.ENABLED_FLAG = 'Y'