The blog provides the EBS R12 SQL to get GL_CODE_COMBINATIONS records bases on last_run_date update and Char of Accounts Id
SELECT GCC.CODE_COMBINATION_ID ,GCC.ALTERNATE_CODE_COMBINATION_ID ,GCC.CHART_OF_ACCOUNTS_ID ,GCC.DETAIL_POSTING_ALLOWED_FLAG ,GCC.DETAIL_BUDGETING_ALLOWED_FLAG ,GCC.ACCOUNT_TYPE ,GCC.ENABLED_FLAG ,GCC.SUMMARY_FLAG ,GCC.SEGMENT1 ,GCC.SEGMENT2 ,GCC.SEGMENT3 ,GCC.SEGMENT4 ,GCC.SEGMENT5 ,GCC.SEGMENT6 ,GCC.SEGMENT7 ,GCC.SEGMENT8 ,GCC.SEGMENT9 ,GCC.SEGMENT10 ,GCC.SEGMENT11 ,GCC.SEGMENT12 ,GCC.START_DATE_ACTIVE ,GCC.END_DATE_ACTIVE ,GCC.JGZZ_RECON_FLAG ,GCC.PRESERVE_FLAG ,GCC.DESCRIPTION ,GCC.TEMPLATE_ID ,GCC.ALLOCATION_CREATE_FLAG FROM GL_CODE_COMBINATIONS GCC WHERE GCC.LAST_UPDATE_DATE > TO_DATE (G_DT_LAST_RUN_DATE, ‘DD-MM-YYYY HH24:MI:SS’) AND GCC.ATTRIBUTE1 IS NULL AND GCC.CHART_OF_ACCOUNTS_ID = NVL (G_NUM_CHART_OF_ACCOUNTS_ID, GCC.CHART_OF_ACCOUNTS_ID)