SELECT PREA.ACCOUNT_RULE_ID , PREA.RULE_TYPE , PREA.RULE_VALUE_ID , MCK.CONCATENATED_SEGMENTS , PREA.SEGMENT_NUM , FFSV.SEGMENT_NAME , PREA.SEGMENT_VALUE , PREA.ORG_ID FROM PO_RULE_EXPENSE_ACCOUNTS PREA , FND_ID_FLEX_SEGMENTS_VL FFSV , FINANCIALS_SYSTEM_PARAMS_ALL FSP , GL_SETS_OF_BOOKS GLS , MTL_CATEGORIES_KFV MCK , MTL_CATEGORY_SETS MCS , MTL_DEFAULT_CATEGORY_SETS MDCS , MTL_CATEGORIES MC WHERE FSP.SET_OF_BOOKS_ID = GLS.SET_OF_BOOKS_ID AND FSP.ORG_ID = PREA.ORG_ID AND FFSV.ID_FLEX_NUM = GLS.CHART_OF_ACCOUNTS_ID AND FFSV.APPLICATION_ID = 101 AND FFSV.ID_FLEX_CODE = 'GL#' AND PREA.SEGMENT_NUM = FFSV.APPLICATION_COLUMN_NAME AND MCK.ENABLED_FLAG = 'Y' AND SYSDATE BETWEEN NVL(MCK.START_DATE_ACTIVE , SYSDATE) AND NVL(MCK.END_DATE_ACTIVE , SYSDATE) AND MCS.CATEGORY_SET_ID=MDCS.CATEGORY_SET_ID AND MDCS.FUNCTIONAL_AREA_ID=2 AND MCK.STRUCTURE_ID=MCS.STRUCTURE_ID AND NVL(MCK.DISABLE_DATE , SYSDATE + 1) > SYSDATE AND (MCS.VALIDATE_FLAG='Y' AND MCK.CATEGORY_ID IN (SELECT MCSV.CATEGORY_ID FROM MTL_CATEGORY_SET_VALID_CATS MCSV WHERE MCSV.CATEGORY_SET_ID=MCS.CATEGORY_SET_ID) OR MCS.VALIDATE_FLAG <> 'Y') AND MCK.CATEGORY_ID = MC.CATEGORY_ID AND PREA.RULE_VALUE_ID = MCK.CATEGORY_ID