The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT 1
FROM as_ap_account_plans
WHERE cust_party_id = p_from_fk_id
FOR UPDATE NOWAIT;
SELECT account_plan_id
FROM as_ap_account_plans
WHERE cust_party_id = p_to_fk_id;
UPDATE as_ap_account_plans
SET cust_party_id = p_to_fk_id,
last_update_date = hz_utility_pub.last_update_date,
last_updated_by = hz_utility_pub.user_id,
last_update_login = hz_utility_pub.last_update_login
WHERE cust_party_id = p_from_fk_id;