Find operating units for a legal entity :

SELECT   organization_id operating_unit,
         name,
         business_group_id,
         SUBSTR (set_of_books_id, 1, 10),
         SUBSTR (legal_entity_id, 1, 10),
         date_from,
         date_to
  FROM   hr_operating_units
 WHERE   legal_entity_id = 204
/