SELECT PO .DISPLAYED_FIELD , PO.DESCRIPTION , PO.LOOKUP_CODE , 'PO' FROM PO_LOOKUP_CODES PO WHERE PO.LOOKUP_TYPE = 'TRANSACTION REASON' AND NVL(PO.INACTIVE_DATE , SYSDATE+1) > SYSDATE UNION SELECT FL.MEANING , FL.DESCRIPTION , FL.LOOKUP_CODE , 'AR' FROM FND_LOOKUPS FL WHERE FL.LOOKUP_TYPE = 'TRANSACTION_CLASS' AND NVL(FL.START_DATE_ACTIVE , SYSDATE) <= SYSDATE AND NVL(FL.END_DATE_ACTIVE , SYSDATE) >= SYSDATE AND FL.ENABLED_FLAG = 'Y' AND NOT EXISTS (SELECT 1 FROM PO_LOOKUP_CODES PO2 WHERE PO2.LOOKUP_TYPE = 'TRANSACTION REASON' AND NVL(PO2.INACTIVE_DATE , SYSDATE+1) > SYSDATE AND PO2.LOOKUP_CODE = FL.LOOKUP_CODE) AND EXISTS (SELECT 1 FROM JL_ZZ_AR_TX_ATT_CLS_ALL AC WHERE ORG_ID = (SELECT OPERATING_UNIT FROM ORG_ORGANIZATION_DEFINITIONS WHERE ORGANIZATION_ID = FND_PROFILE.VALUE('MFG_ORGANIZATION_ID')) AND AC.TAX_ATTR_CLASS_CODE = FL.LOOKUP_CODE AND AC.ENABLED_FLAG = 'Y')