The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT BC.book_type_code
,BC.accounting_flex_structure
,SOB.currency_code
,CUR.precision
,BC.distribution_source_book
INTO lc_book
,ln_accounting_flex_structure
,lc_currency_code
,ln_precision
,lc_distribution_source_book
FROM fa_book_controls BC
,gl_sets_of_books SOB
,fnd_currencies CUR
WHERE BC.book_type_code = P_BOOK
AND SOB.set_of_books_id = BC.set_of_books_id
AND SOB.currency_code = CUR.currency_code;
SELECT FDP.period_name
,FDP.period_open_date
,FDP.period_counter
INTO lc_period_name
,ld_period_POD
,ln_period_pc
FROM fa_deprn_periods FDP
WHERE FDP.book_type_code = P_BOOK
AND FDP.period_name = P_PERIOD1;
SELECT FDP.period_name
,NVL(FDP.period_close_date, SYSDATE)
,FDP.period_counter
INTO lc_period_name
,ld_period_PCD
,ln_period_pc
FROM fa_deprn_periods FDP
WHERE FDP.book_type_code = P_BOOK
AND FDP.period_name = P_PERIOD2;