SELECT JEB.JE_BATCH_ID JE_BATCH_ID , PS.PERIOD_NAME PERIOD_NAME , PS.START_DATE START_DATE , PS.END_DATE END_DATE , PS.PERIOD_YEAR PERIOD_YEAR , PS.PERIOD_NUM PERIOD_NUM , PS.QUARTER_NUM QUARTER_NUM FROM GL_JE_BATCHES JEB , GL_PERIOD_STATUSES PS WHERE PS.APPLICATION_ID = 101 AND PS.SET_OF_BOOKS_ID = JEB.SET_OF_BOOKS_ID AND PS.PERIOD_YEAR * 10000 + PS.PERIOD_NUM <= (SELECT MIN(LEAST(PS_HIGH.PERIOD_YEAR*10000+PS_HIGH.PERIOD_NUM , BUD.LATEST_OPENED_YEAR*10000+9999)) FROM GL_BUDGET_VERSIONS BV , GL_BUDGETS BUD , GL_PERIOD_STATUSES PS_HIGH WHERE BV.BUDGET_VERSION_ID IN (SELECT JEH.BUDGET_VERSION_ID FROM GL_JE_HEADERS JEH WHERE JEH.JE_BATCH_ID = JEB.JE_BATCH_ID AND JEH.ACCRUAL_REV_STATUS IS NULL AND JEH.ACCRUAL_REV_PERIOD_NAME IS NULL) AND BUD.BUDGET_TYPE = BV.BUDGET_TYPE AND BUD.BUDGET_NAME = BV.BUDGET_NAME AND PS_HIGH.APPLICATION_ID = 101 AND PS_HIGH.SET_OF_BOOKS_ID = BUD.SET_OF_BOOKS_ID AND PS_HIGH.PERIOD_NAME = BUD.LAST_VALID_PERIOD_NAME)