insert into invoicelinesubtype_desc 
  (invoicelinesubtype_id,
   language_id,
   description,
   systemuser_id,
   timestamp)
  select i.invoicelinesubtype_id,
         l.language_id,
         i.factorydescription,
         1,
         sysdate
    from invoicelinesubtype i, languages l where l.translatedescription='Y';