SELECT fr.responsibility_name, fpov.profile_option_value set_of_books_name
FROM fnd_profile_options_vl fpo,
fnd_profile_option_values fpov,
applsys.fnd_responsibility_tl fr
WHERE fpo.user_profile_option_name = 'GL Set of Books Name'
AND fpo.profile_option_id = fpov.profile_option_id
AND fpov.level_value = fr.responsibility_id
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