The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT ORGANIZATION_ID
INTO P_WAREHOUSE_ID
FROM SO_ITEM_WAREHOUSES_V
WHERE ORGANIZATION_ID = P_WAREHOUSE_ID
AND INVENTORY_ITEM_ID = P_INVENTORY_ITEM_ID
AND NVL(RETURNABLE_FLAG, 'Y') = 'Y'
AND EXISTS
(SELECT 'SAME CHART OF ACCOUNTS'
FROM ORG_ORGANIZATION_DEFINITIONS ORGDEF1,
ORG_ORGANIZATION_DEFINITIONS ORGDEF2
WHERE ORGDEF1.SET_OF_BOOKS_ID = X_SET_OF_BOOKS_ID
AND ORGDEF2.ORGANIZATION_ID = SO_ITEM_WAREHOUSES_V.ORGANIZATION_ID
AND ORGDEF1.CHART_OF_ACCOUNTS_ID = ORGDEF2.CHART_OF_ACCOUNTS_ID);