The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT a.name, a.description, f.id_flex_structure_name,
a.period_set_name, p.user_period_type,
a.security_segment_code, l.name
INTO data_as_name, description, coa, calendar,
--period_type, type, default_ledger
period_type, l_type, default_ledger
FROM gl_access_sets a,
gl_ledgers l,
fnd_id_flex_structures_tl f,
gl_period_types p
WHERE a.access_set_id = P_ACCESS_SET_ID
AND l.ledger_id (+) = a.default_ledger_id
AND f.application_id = 101
AND f.id_flex_code = 'GL#'
AND f.id_flex_num = a.chart_of_accounts_id
AND f.language = userenv('LANG')
AND p.period_type = a.accounted_period_type;