R12 Upgrade: Replacing GL_SETS_OF_BOOKS with GL_LEDGERS - Best practices ?

Hi Gurus,

  We are upgrading our EBS from 11.5.10.2 to R12.1.3. Lot of our custom tables refer to GL_SETS_OF_BOOKS. Now that Oracle has come up with GL_LEDGERS, updating our custom code to look at GL_LEDGERS and fetch LEDGER_ID (equivalant to SET_OF_BOOKS_ID from  GL_SETS_OF_BOOKS in 11i).

Questions:

1. Do we need to use the following where clause in all the places where GL_SETS_OF_BOOKS is replaced by GL_LEDGERS ?

FROM gl_ledgers lgr
WHERE object_type_code = 'L' AND NVL (complete_flag, 'Y') = 'Y';

2.  For MRC_SOB_TYPE_CODE, do we always use the following decode if your advise to us is to switch to GL_LEDGERS from old GL_SETS_OF_BOOKS ?