TEST INSTANCE: R12.1.3
SELECT frt.responsibility_name,
       frt.responsibility_id,
       ifs.id_flex_num Chart_of_accounts_id,
       led.name ledger_name,
       ffv.flex_value_set_name Value_set_name,
       ifs.segment_name,
       ifs.segment_num,
       fvr.flex_value_rule_name,
       DECODE(fvrl.include_exclude_indicator,
               'E', 'Exclude',
               'I', 'Include',
               'Error') Inc_exc,
       fvrl.flex_value_low,
       fvrl.flex_value_high
  FROM fnd_flex_value_rule_usages fvru,
       fnd_flex_value_rules fvr,
       fnd_flex_value_rule_lines fvrl,
       fnd_responsibility_tl frt,
       fnd_id_flex_segments ifs,
       fnd_flex_value_sets  ffv,
       gl_ledgers led
 WHERE fvru.responsibility_id  = frt.responsibility_id
   AND fvru.flex_value_rule_id = fvr.flex_value_rule_id
   AND fvrl.flex_value_rule_id = fvr.flex_value_rule_id
   AND ifs.flex_value_set_id   = fvr.flex_value_set_id
   and fvr.flex_value_set_id   = ffv.flex_value_set_id
   AND ifs.id_flex_num         = led.chart_of_accounts_id
   AND led.name                = 'Vision Operations (USA)'
   AND ifs.id_flex_code        = 'GL#'
 ORDER BY
       frt.responsibility_name,
       ifs.segment_num,
       fvr.flex_value_rule_name,
       fvrl.include_exclude_indicator Desc;


TEST INSTANCE: 11i
SELECT frt.responsibility_name,
       frt.responsibility_id,
       ifs.id_flex_num Chart_of_accounts_id,
       ifs.segment_name,
       ifs.segment_num,
       fvr.flex_value_rule_name,
       DECODE(fvrl.include_exclude_indicator,
               'E', 'Exclude',
               'I', 'Include',
               'Error') Inc_exc,
       fvrl.flex_value_low,
       fvrl.flex_value_high
  FROM fnd_flex_value_rule_usages fvru,
       fnd_flex_value_rules fvr,
       fnd_flex_value_rule_lines fvrl,
       fnd_responsibility_tl frt,
       fnd_id_flex_segments ifs,
       gl_sets_of_books glsob
 WHERE fvru.responsibility_id  = frt.responsibility_id
   AND fvru.flex_value_rule_id = fvr.flex_value_rule_id
   AND fvrl.flex_value_rule_id = fvr.flex_value_rule_id
   AND ifs.flex_value_set_id   = fvr.flex_value_set_id
   AND ifs.id_flex_num         = glsob.chart_of_accounts_id
   AND glsob.name              = 'Vision Operations (USA)'
   AND ifs.id_flex_code        = 'GL#'
 ORDER BY ifs.segment_num,
       fvr.flex_value_rule_name,
       fvrl.include_exclude_indicator Desc,
       frt.responsibility_name ;