Query to find all Expense report entry delegations

1--Query to find all Expense report entry delegations(unimportant columns are commented)
2  SELECT -- dsa.web_user_id,
3         -- dsa.attribute_code,
4         -- dsa.attribute_application_id,
5         -- dsa.varchar2_value,
6         -- dsa.date_value,
7         -- dsa.number_value,
8         -- dsa.created_by,
9         -- dsa.creation_date,
10         -- dsa.last_updated_by,
11         -- dsa.last_update_date,
12         -- dsa.last_update_login,
13         emp.user_name employee, usr.user_name delegate
14    -- ap_web_audit_utils.get_employee_info(usr.employee_id, 'full_name', 'VARCHAR2') employee_name,
15    -- ap_web_audit_utils.get_employee_info(usr.employee_id, 'full_name', 'VARCHAR2') employee_name_ro
16    FROM apps.ak_web_user_sec_attr_values dsa,
17         apps.fnd_user                  usr,
18         apps.fnd_user                  emp
19   WHERE     1 = 1
20         -- dsa.web_user_id 1
21         -- AND dsa.number_value = 2
22         AND dsa.attribute_code = 'ICX_HR_PERSON_ID'
23         AND dsa.attribute_application_id = 178
24         AND usr.user_id = dsa.web_user_id
25         AND emp.user_name != usr.user_name
26         AND SYSDATE BETWEEN usr.start_date AND NVL (usr.end_date, SYSDATE + 1)
27         AND emp.employee_id = dsa.number_value
28         AND SYSDATE BETWEEN emp.start_date AND NVL (emp.end_date, SYSDATE + 1)
29ORDER BY usr.user_name;