SELECT FL.LOOKUP_CODE , FL.MEANING , 'AR' FROM FND_LOOKUPS FL WHERE FL.LOOKUP_TYPE = 'JLZZ_AR_TX_FISCAL_CLASS_CODE' AND NVL(FL.START_DATE_ACTIVE , SYSDATE) <= SYSDATE AND NVL(FL.END_DATE_ACTIVE , SYSDATE) >= SYSDATE AND FL.ENABLED_FLAG = 'Y' AND EXISTS (SELECT 1 FROM JL_ZZ_AR_TX_FSC_CLS_ALL FC WHERE ORG_ID = (SELECT OPERATING_UNIT FROM ORG_ORGANIZATION_DEFINITIONS WHERE ORGANIZATION_ID = FND_PROFILE.VALUE('MFG_ORGANIZATION_ID')) AND FC.FISCAL_CLASSIFICATION_CODE = FL.LOOKUP_CODE AND FC.ENABLED_FLAG = 'Y')