(SELECT SUBSTR(T.DESCRIPTION, 1, 40) AS L_DESCRIPTION, T.ORG_ID  FROM AR_MEMO_LINES T WHERE T.DESCRIPTION IS NOT NULL)

condition WHERE (:$PROFILES$.ORG_ID = ORG_ID)

SELECT L_DESCRIPTION,
       L_DESCRIPTION VALUE,
       L_DESCRIPTION DESCRIPTION,
       NVL('N', 'N'),
       NVL(TO_NUMBER(NULL), -1),
       NULL,
       NVL('Y', 'Y'),
       NVL(TO_CHAR(TO_DATE(NULL), 'J'), 0),
       NVL(TO_CHAR(TO_DATE(NULL), 'J'), 0)
  FROM (SELECT SUBSTR(T.DESCRIPTION, 1, 40) AS L_DESCRIPTION, T.ORG_ID
          FROM AR_MEMO_LINES T
         WHERE T.DESCRIPTION IS NOT NULL)
 WHERE (104 = ORG_ID)
   AND 'Y' = 'Y'
   AND TO_DATE('2014/10/01  00:00:00', 'YYYY/MM/DD HH24:MI:SS') BETWEEN
       NVL(TRUNC(TO_DATE(NULL)), TO_DATE('2014/10/01  00:00:00', 'YYYY/MM/DD HH24:MI:SS')) AND
       NVL(TRUNC(TO_DATE(NULL)), TO_DATE('2014/10/01  00:00:00', 'YYYY/MM/DD HH24:MI:SS'))
 ORDER BY L_DESCRIPTION, 3