= b.seq_no and a.operate_date <= $P{adtm_start} and a.operate_date > (select accstart_date from cmaccountyear where $P{adtm_start} between accstart_date and accend_date ) and a.item_status = 1 group by a.deptaccount_no asc , b.seq_no desc ) o where first_row = 1 ) m , dpdeptmaster n ,dpdepttype dpt,cmcoopmaster where m.deptaccount_no = n.deptaccount_no and n.depttype_code = dpt.depttype_code and n.coop_id = cmcoopmaster.coop_id and m.prncbal > 0 and n.depttype_code between $P{as_start_type} and $P{as_end_type} group by n.depttype_code order by n.depttype_code]]>