SELECT hou.name operating_unit_name
,xep.name legal_entity_name
FROM hr_operating_units hou
,xle_entity_profiles xep
WHERE hou.default_legal_context_id = xep.legal_entity_id
SELECT ffv1.flex_value parent_account ,ffvt1.description parent_account_desc ,ffv2.flex_value child_account ,ffvt2.description...
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