SELECT CUSTOMER_TRX_LINE_ID , REQUEST_ID , GL_DATE , AMOUNT , PERIOD_SET_NAME FROM AR_REVENUE_ASSIGNMENTS WHERE ACCOUNT_CLASS = 'REV' AND PREVIOUS_CUSTOMER_TRX_LINE_ID IS NULL UNION SELECT PREVIOUS_CUSTOMER_TRX_LINE_ID , REQUEST_ID , GL_DATE , AMOUNT , PERIOD_SET_NAME FROM AR_REVENUE_ASSIGNMENTS WHERE PREVIOUS_CUSTOMER_TRX_LINE_ID IS NOT NULL AND ACCOUNT_CLASS = 'REV'