Inventory Item assigned Organization

 SELECT   moa.organization_id, moa.inventory_item_id, organization_code,msi.segment1 item_code,

        organization_name, primary_unit_of_measure_tl, assigned_flag,

         moa.cost_of_sales_account, moa.sales_account, moa.expense_account,

         moa.encumbrance_account

    FROM mtl_org_assign_v moa

    ,mtl_system_items_b msi

   WHERE master_organization_id = 1823 --master organization

   AND msi.inventory_item_id = moa.inventory_item_id

   AND msi.organization_id = moa.organization_id

   AND (NVL (eam_enabled_flag, 'N') = NVL ('N', 'N') OR NVL ('N', 'N') = 'N')

     AND EXISTS (

            SELECT 'x'

              FROM hr_organization_information ood

             WHERE ood.organization_id = moa.organization_id

               AND ood.org_information2 = 'Y'

               AND ood.org_information1 = 'INV'

               AND (ood.org_information_context || '') = 'CLASS')

ORDER BY msi.segment1,--DECODE (organization_id, 1990, 1, 2) ASC,

         moa.assigned_flag DESC,

         moa.organization_code