The following lines contain the word 'select', 'insert', 'update' or 'delete':
l_records_update NUMBER :=0;
select cdl.rowid
from pa_expenditure_items_all ei
,pa_cost_distribution_lines_all cdl
where ei.expenditure_item_date < p_cut_off_date
and ei.expenditure_item_id = cdl.expenditure_item_id;
PA_DEBUG.g_err_stage := '250 : Before Update CDL flag to X';
UPDATE pa_cost_distribution_lines_all cdl
SET cdl.util_summarized_flag = 'X'
WHERE rowid = rec.rowid;
l_records_update := l_records_update + 1;
IF l_records_update = l_commit_size THEN
commit;
l_records_update := 0;
PA_DEBUG.g_err_stage := '300 : After update the CDL Flag';