SELECT ffv1.flex_value parent_account
,ffvt1.description parent_account_desc
,ffv2.flex_value child_account
,ffvt2.description child_account_desc
FROM fnd_flex_values_tl ffvt2
,fnd_flex_values ffv2
,fnd_flex_value_hierarchies ffvh
,fnd_flex_values_tl ffvt1
,fnd_flex_values ffv1
,fnd_id_flex_segments fifs
WHERE fifs.application_id = 101
AND fifs.id_flex_code = 'GL#'
AND fifs.id_flex_num = 101
AND fifs.application_column_name = 'SEGMENT4'
AND fifs.enabled_flag = 'Y'
AND ffv1.enabled_flag = 'Y'
AND ffv1.summary_flag = 'Y'
AND ffv1.flex_value != 'T'
AND ffv1.flex_value_set_id = fifs.flex_value_set_id + 0
AND NVL (TO_CHAR (ffv1.start_date_active, 'YYYY/MM/DD'), '0000/00/00') <= TO_CHAR (SYSDATE, 'YYYY/MM/DD')
AND NVL (TO_CHAR (ffv1.end_date_active, 'YYYY/MM/DD'), '9999/99/99') >= TO_CHAR (SYSDATE, 'YYYY/MM/DD')
AND ffvt1.flex_value_id = ffv1.flex_value_id + 0
AND ffvt1.language = USERENV ('LANG')
AND ffvh.flex_value_set_id = fifs.flex_value_set_id + 0
AND ffvh.parent_flex_value = ffv1.flex_value
AND ffv2.summary_flag = 'N'
AND NVL (TO_CHAR (ffv2.start_date_active, 'YYYY/MM/DD'), '0000/00/00') <= TO_CHAR (SYSDATE, 'YYYY/MM/DD')
AND NVL (TO_CHAR (ffv2.end_date_active, 'YYYY/MM/DD'), '9999/99/99') >= TO_CHAR (SYSDATE, 'YYYY/MM/DD')
AND ffv2.flex_value_set_id + 0 = fifs.flex_value_set_id + 0
AND ffv2.flex_value BETWEEN ffvh.child_flex_value_low AND ffvh.child_flex_value_high
AND ffv2.enabled_flag = 'Y'
AND ffvt2.flex_value_id = ffv2.flex_value_id + 0
AND ffvt2.language = USERENV ('LANG')
ORDER BY ffv1.flex_value, ffv2.flex_value
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