SELECT DISTINCT VS.FLEX_VALUE_SET_NAME , VS.DESCRIPTION , VS.FLEX_VALUE_SET_ID FROM FND_FLEX_VALUE_SETS VS , FND_SEGMENT_ATTRIBUTE_VALUES V , FND_ID_FLEX_SEGMENTS S WHERE S.APPLICATION_ID = 101 AND S.ID_FLEX_CODE = 'GL#' AND S.ENABLED_FLAG = 'Y' AND V.APPLICATION_ID = S.APPLICATION_ID AND V.ID_FLEX_CODE = S.ID_FLEX_CODE AND V.ID_FLEX_NUM = S.ID_FLEX_NUM AND V.APPLICATION_COLUMN_NAME = S.APPLICATION_COLUMN_NAME AND V.SEGMENT_ATTRIBUTE_TYPE = 'FA_COST_CTR' AND V.ATTRIBUTE_VALUE = 'Y' AND S.FLEX_VALUE_SET_ID = VS.FLEX_VALUE_SET_ID