Help with CASE or DECODE sql syntax

I need help with a conditional expression that isn't working in a sql:

select rr_v.description
            (case when substr(rr_v.description,1,2)= 'PL' then'Income Statement'
                  when substr(rr_v.description,1,2)= 'BS' then 'Balance Sheet'    
                                   else 'N/A'
             end) rpt_type                      
    ,rr_v.name report
    ,rr_v.row_set
    ,rr_v.column_set
    ,nvl(rr_v.content_set,'None') content_set
    ,nvl(rr_v.report_display_set,'None') display_set
    ,nvl(rr_v.row_order,'None') row_order
    ,fu.description report_created_by
    ,trunc(rr_v.creation_date) crtd_dt
    ,trunc(rr_v.last_update_date) last_updt
from rg_reports_v rr_v
    ,fnd_user fu
where rr_v.created_by = fu.user_id
order by rr_v.name
####################################
Tried to use decode and got an error also with this:

select rr_v.name report
            ,decode(substr(rr_v.description,1,2)
                                 ,'PL','Income Statement'
                                 ,'BS' then 'Balance Sheet'    
                                 ,'N/A') rpt_type                      
    ,rr_v.row_set
    ,rr_v.column_set
    ,nvl(rr_v.content_set,'None') content_set
    ,nvl(rr_v.report_display_set,'None') display_set
    ,nvl(rr_v.row_order,'None') row_order
    ,fu.description report_created_by
    ,trunc(rr_v.creation_date) crtd_dt
    ,trunc(rr_v.last_update_date) last_updt
from rg_reports_v rr_v
    ,fnd_user fu
where rr_v.created_by = fu.user_id
order by rr_v.name

I'm trying to write a condition that takes a look at the first 2 characters in the description column of rg_reports_v and then returns report type name as specified in the condition. If I take the case and decode expressions out of these sqls, they run OK, but without the column I want for report type.