The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT
fifs.concatenated_segment_delimiter separator
, jcask.concatenated_segments account_structure
FROM
FND_ID_FLEX_STRUCTURES fifs
, ja_cn_account_structures_kfv jcask
, ja_cn_sub_acc_sources_all jcsasa
WHERE fifs.id_flex_num = jcask.structure_id
AND jcask.account_structure_id = jcsasa.accounting_struct_id
AND jcsasa.chart_of_accounts_id = pn_coa_id;