The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT nvl(mca.material_account,-1) into L_ACCOUNT
FROM MTL_CATEGORY_ACCOUNTS mca,
MTL_ITEM_CATEGORIES mic,
MTL_DEFAULT_CATEGORY_SETS mdcs
WHERE mdcs.functional_area_id = 8
AND mdcs.category_set_id = mic.category_set_id
AND mca.category_id = mic.category_id
AND mca.category_set_id = mic.category_set_id
AND mca.organization_id = mic.organization_id
AND mca.cost_group_id = L_CG_ID
AND mic.organization_id = L_ORG_ID
AND mic.inventory_item_id = L_ITEM_ID;
SELECT nvl(mca.material_overhead_account,-1) into L_ACCOUNT
FROM MTL_CATEGORY_ACCOUNTS mca,
MTL_ITEM_CATEGORIES mic,
MTL_DEFAULT_CATEGORY_SETS mdcs
WHERE mdcs.functional_area_id = 8
AND mdcs.category_set_id = mic.category_set_id
AND mca.category_id = mic.category_id
AND mca.category_set_id = mic.category_set_id
AND mca.organization_id = mic.organization_id
AND mca.cost_group_id = L_CG_ID
AND mic.organization_id = L_ORG_ID
AND mic.inventory_item_id = L_ITEM_ID;
SELECT nvl(mca.resource_account,-1) into L_ACCOUNT
FROM MTL_CATEGORY_ACCOUNTS mca,
MTL_ITEM_CATEGORIES mic,
MTL_DEFAULT_CATEGORY_SETS mdcs
WHERE mdcs.functional_area_id = 8
AND mdcs.category_set_id = mic.category_set_id
AND mca.category_id = mic.category_id
AND mca.category_set_id = mic.category_set_id
AND mca.organization_id = mic.organization_id
AND mca.cost_group_id = L_CG_ID
AND mic.organization_id = L_ORG_ID
AND mic.inventory_item_id = L_ITEM_ID;
SELECT nvl(mca.outside_processing_account,-1) into L_ACCOUNT
FROM MTL_CATEGORY_ACCOUNTS mca,
MTL_ITEM_CATEGORIES mic,
MTL_DEFAULT_CATEGORY_SETS mdcs
WHERE mdcs.functional_area_id = 8
AND mdcs.category_set_id = mic.category_set_id
AND mca.category_id = mic.category_id
AND mca.category_set_id = mic.category_set_id
AND mca.organization_id = mic.organization_id
AND mca.cost_group_id = L_CG_ID
AND mic.organization_id = L_ORG_ID
AND mic.inventory_item_id = L_ITEM_ID;
SELECT nvl(mca.overhead_account,-1) into L_ACCOUNT
FROM MTL_CATEGORY_ACCOUNTS mca,
MTL_ITEM_CATEGORIES mic,
MTL_DEFAULT_CATEGORY_SETS mdcs
WHERE mdcs.functional_area_id = 8
AND mdcs.category_set_id = mic.category_set_id
AND mca.category_id = mic.category_id
AND mca.category_set_id = mic.category_set_id
AND mca.organization_id = mic.organization_id
AND mca.cost_group_id = L_CG_ID
AND mic.organization_id = L_ORG_ID
AND mic.inventory_item_id = L_ITEM_ID;