SELECT O.ORGANIZATION_ID ID , O.NAME VALUE FROM HR_ALL_ORGANIZATION_UNITS O , HR_ORGANIZATION_INFORMATION O2 , HR_ORGANIZATION_INFORMATION O3 WHERE O.ORGANIZATION_ID = O2.ORGANIZATION_ID AND O.ORGANIZATION_ID = O3.ORGANIZATION_ID (+) AND O2.ORG_INFORMATION_CONTEXT||'' = 'CLASS' AND O3.ORG_INFORMATION_CONTEXT (+) || '' = 'LEGAL ENTITY ACCOUNTING' AND O2.ORG_INFORMATION1 = 'HR_LEGAL' AND O2.ORG_INFORMATION2 = 'Y'