The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT cost_of_sales_account
INTO v_item_cogs
FROM mtl_system_items
WHERE inventory_item_id = ic_item_id
AND organization_id = ic_to_inv_organization_id;
SELECT source_document_type_id
INTO v_doc_type_id
FROM oe_order_lines_all
WHERE line_id = TO_NUMBER(ic_order_line_id);
SELECT mp.ap_accrual_account
INTO v_order_type_cogs
FROM mtl_parameters mp, po_requisition_lines_all prl, oe_order_lines_all ool
WHERE ool.line_id = TO_NUMBER(ic_order_line_id)
AND prl.requisition_line_id = ool.source_document_line_id
AND mp.organization_id = prl.destination_organization_id;
SELECT NVL(cost_of_goods_sold_account, 0)
INTO v_order_type_cogs
FROM oe_transaction_types_all
WHERE transaction_type_id = TO_NUMBER(ic_order_type_id)
AND 1 = 1;
SELECT cost_of_sales_account
INTO v_organization_cogs
FROM mtl_parameters
WHERE organization_id = ic_to_inv_organization_id;