SELECT ID_FLEX_NUM, ID_FLEX_STRUCTURE_CODE, ID_FLEX_STRUCTURE_NAME, DESCRIPTION FROM FND_ID_FLEX_STRUCTURES_VL WHERE ID_FLEX_CODE = 'GL#' AND CREATED_BY <> 1;
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'