GL_ACCESS_SET_ID GL: Data Access Set Responsibility GL_SET_OF_BKS_ID GL Ledger ID Responsibility GL_SET_OF_BKS_NAME GL Ledger Name Responsibility ORG_ID MO: Operating Unit Responsibility CONTEXT VALUE JVBGD_GL_ACCOUNTANT Y JVBGD_GL_ACCOUNTANT 1121 Bangladesh JV USD JVBGD_GL_ACCOUNTANT 146 JVBGD_GL_ACCOUNTANT Bangladesh JV USD JVBGD_GL_ACCOUNTANT 4027 JVBGD AND fu.user_id(+) = fpov.level_value AND frsp.application_id(+) = fpov.level_value_application_id AND frsp.responsibility_id(+) = fpov.level_value AND fap.application_id(+) = fpov.level_value AND fnod.node_id(+) = fpov.level_value AND hou.organization_id(+) = fpov.level_value and frsp.responsibility_id ='53970'