SELECT 'P' , (SELECT L.MEANING FROM FND_LOOKUP_VALUES L WHERE L.LOOKUP_TYPE = 'BUDGET TIME PHASED TYPE' AND L.LOOKUP_CODE = 'P' AND L.LANGUAGE = USERENV('LANG') AND L.VIEW_APPLICATION_ID = 275 ) , P.PERIOD_NAME , P.START_DATE , P.END_DATE , TO_NUMBER(NULL) FROM PA_PERIODS P UNION ALL SELECT 'G' , (SELECT L.MEANING FROM FND_LOOKUP_VALUES L WHERE L.LOOKUP_TYPE = 'BUDGET TIME PHASED TYPE' AND L.LOOKUP_CODE = 'G' AND L.LANGUAGE = USERENV('LANG') AND L.VIEW_APPLICATION_ID = 275) , P.PERIOD_NAME , P.START_DATE , P.END_DATE , P.PERIOD_YEAR FROM GL_PERIOD_STATUSES P , PA_IMPLEMENTATIONS I WHERE I.SET_OF_BOOKS_ID = P.SET_OF_BOOKS_ID AND P.APPLICATION_ID = PA_PERIOD_PROCESS_PKG.APPLICATION_ID AND P.ADJUSTMENT_PERIOD_FLAG = 'N'