SELECT
hr.name operating_unit,
hr.organization_id org_id,
le.name legal_entity_name,
decode(ar.set_of_books_id, '-1' ,'No', NULL,'No','Yes') system_option_defined
FROM
hr_operating_units hr,
hr_all_organization_units_tl le,
ar_system_parameters_all ar
WHERE le.organization_id = to_number(hr.legal_entity_id)
AND le.LANGUAGE = userenv('LANG')
AND hr.organization_id = ar.org_id(+)
ORDER BY 2
