The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT nvl( ITEM.Cost_Of_Sales_Account
, ORG.Cost_Of_Sales_Account )
FROM mtl_system_items ITEM
, mtl_parameters ORG
, wsh_delivery_details DD
WHERE DD.Delivery_Detail_ID = X_Delivery_Detail_ID
AND ITEM.Inventory_Item_ID = DD.Inventory_Item_ID
AND ITEM.Organization_ID = DD.Organization_ID
AND ORG.Organization_ID = ORG.Organization_ID;