select
ia.attribute_group_id group_id,
ia.user_attribute_name_gui,
lk.meaning controlled_at,
ia.attribute_name,
-- ia.user_attribute_name,
ia.status_control_code,
ia.validation_code
from fnd_lookup_values lk,
mtl_item_attributes ia
where ia.control_level=lk.lookup_code
and lk.lookup_type='ITEM_CONTROL_LEVEL_GUI'
order by ia.attribute_group_id,1
/
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