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In R12 use below query to fetch Legal entity details for Operating Unit
 
Select a.organization_id, 
          a.organization_code, 
          a.organization_name, 
          a.operating_unit,            b.name OU,            a.set_of_books_id,           d.name LEDGER,          a.legal_entity,           c.name LE_NAMEFrom apps. ORG_ORGANIZATION_DEFINITIONS a,         apps. HR_OPERATING_UNITS b,         apps. xle_entity_profiles c,         apps. gl_ledgers dWhere a.operating_unit=b.organization_idand    C.LEGAL_ENTITY_ID=a.LEGAL_ENTITYAND    d.ledger_id=a.set_of_books_id;