Oracle : How to convert Column to Row in SQL in Oracle Apps (r12)

Convert Text (column) to Row in Oracle Apps

SELECT REGEXP_SUBSTR(p_inv_org_id,'[^,]+', 1, LEVEL) COL1 FROM DUAL

                               CONNECT BY LEVEL <= REGEXP_COUNT(p_inv_org_id, ',') + 1

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#SQL QUERY #Oracle Apps #EBS #Column to Row conversion #PLSQL #r12 #REGEXP