SELECT APPLICATION_COLUMN_NAME
FROM FND_SEGMENT_ATTRIBUTE_VALUES
WHERE APPLICATION_ID = 101
AND ID_FLEX_CODE = 'GL#'
AND SEGMENT_ATTRIBUTE_TYPE = 'GL_ACCOUNT'
AND ATTRIBUTE_VALUE = 'Y'
FROM FND_SEGMENT_ATTRIBUTE_VALUES
WHERE APPLICATION_ID = 101
AND ID_FLEX_CODE = 'GL#'
AND SEGMENT_ATTRIBUTE_TYPE = 'GL_ACCOUNT'
AND ATTRIBUTE_VALUE = 'Y'