This is an inventory form query for few fields which are important.

SELECT

       MSIB.SEGMENT1 "Item Name"

      ,MSIB.DESCRIPTION "Short Description"

      ,MSIB.PRIMARY_UNIT_OF_MEASURE "Primay Unit of Measure"

      ,MSIB.INVENTORY_ITEM_STATUS_CODE "Item Status"

      ,MSIT.LONG_DESCRIPTION "Long Description"

      ,GCC1.CONCATENATED_SEGMENTS "Cost of Goods Sold Account"

              ,GCC2.CONCATENATED_SEGMENTS"Expense Account"

      ,DECODE(MSIB.CUSTOMER_ORDER_FLAG,'Y','Yes','No')"Customer Order Flag"

      ,DECODE(MSIB.SO_TRANSACTIONS_FLAG,'Y','Yes','No')"OE Transactable"

      ,DECODE(MSIB.RETURNABLE_FLAG,'Y','Yes','No')"Returnable"

              ,GCC2.CONCATENATED_SEGMENTS"Sales Account"

      ,DECODE(MSIB.COMMS_NL_TRACKABLE_FLAG,'Y','Yes','No')"Track in Installed Base"

      ,FL.MEANING "Contract Item Type"

      ,MSIB.SERVICE_DURATION "Duration"

      ,FL1.MEANING "Duration Period"

      ,OKLT.NAME "Service Template"

      ,OSHT.NAME "Subscription Template"

      ,MSIB.SERVICE_STARTING_DELAY "Starting Delay (Days)"

      --FLEX FIELDS

      ,MSIB.ATTRIBUTE1 "Item Group"

      ,DECODE(MSIB.ATTRIBUTE2,'Y','Yes','No') "Range Pricing"

FROM MTL_SYSTEM_ITEMS_B MSIB

    ,MTL_SYSTEM_ITEMS_TL MSIT

    ,GL_CODE_COMBINATIONS_KFV GCC

    ,GL_CODE_COMBINATIONS_KFV GCC1

    ,GL_CODE_COMBINATIONS_KFV GCC2

    ,FND_LOOKUPS FL

    ,FND_LOOKUPS FL1

    ,OKC_K_LINES_TL OKLT

    ,OKS_SUBSCR_HEADER_TL OSHT

WHERE

      MSIB.SEGMENT1 IN (

                         'RAM','CM00065'  --PURCHASE ITEMS

                        ,'FSPM1000','Transportation Charge'--SERVICE ITEMS

                        ,'SENTRY','IS30355' -- SUBSCRIPTION ITEMS

                        ,'FS-LPTR-U' -- USAGE ITEMS

                        ,'WARRANTY1' -- WARRANTY ITEMS

                                                                        )

  AND MSIB.ORGANIZATION_ID = 204

  AND MSIT.INVENTORY_ITEM_ID = MSIB.INVENTORY_ITEM_ID

  AND MSIT.ORGANIZATION_ID = MSIB.ORGANIZATION_ID

  AND GCC.CODE_COMBINATION_ID (+) = MSIB.COST_OF_SALES_ACCOUNT

  AND GCC1.CODE_COMBINATION_ID (+) = MSIB.EXPENSE_ACCOUNT

  AND GCC2.CODE_COMBINATION_ID (+) = MSIB.SALES_ACCOUNT

  AND FL.LOOKUP_TYPE (+) = 'OKB_CONTRACT_ITEM_TYPE'

  AND FL.LOOKUP_CODE (+) = MSIB.CONTRACT_ITEM_TYPE_CODE

  AND FL1.LOOKUP_TYPE (+) = 'EGO_SRV_DURATION_PERIOD'

  AND FL1.LOOKUP_CODE (+) = MSIB.SERVICE_DURATION_PERIOD_CODE

  AND OKLT.ID(+) = MSIB.COVERAGE_SCHEDULE_ID

  AND OSHT.ID(+) = MSIB.COVERAGE_SCHEDULE_ID;