Navigation Path for Value Set Creation:
Application-> Validation -> Set.
Once we create Independent & Dependent valueset then we can attach values to the valueset by using the following Navigation.
Application -> -> Validation
-> Values (To create values for value set)
NOTE: Once we attach any value to Independent & Dependent we can’t delete that value, but we can disable that value. Duplicate values are not allowed in list of values.

Develop a Report using Query and by creating valueset :Select USER_ID, USERNAME From FND_USER Where
USER_ID Between :X AND :Y
:$FLEX$ – It is One of the Oracle applications Key word which we use to get the prevents parameter value in current list of values “WHERE Clause”. We can be use Table Values in the “Where Clause Box”.
Query Using: $FLEX$
Select
VENDOR_SITE_ID
From
PO_VENDOR_SITE_ALL
Where
VENODR_ID = :$FLEX$.VEN_TABLE
Note: We can give Where Clause Condition in creation of Second Value Set.
Practical:Query:
Select *
From ORF_ORGANIZATION_DEFINATIONS
Where ORGANIZATION_ID = :P_ORG_ID
And BUSINESS_GROUP_ID = :P_BUSINESS_GROUP_ID

In Where Clause write the statement as
Where
BUSINESS_GROUP_ID = :$FLEX$.BUISINESS_GROUP

Range:
When ever we have to restrict the user with in the given values we use Range. For example when ever our parameter is having “From Date and To Date” we have to use Range option to restrict the user to enter the values between Low and High.
Note:
Pre defined value set for date is “FND_DATE” and its default format is “DD-MON-YY”.Alias name is mandatory when we are specifying ‘:$FLEX$’ and Column Name in ‘Additional Column’.

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