SELECT VS.VENDOR_SITE_ID , V.VENDOR_ID , 'S' , VS.VENDOR_SITE_CODE FROM AP_SUPPLIERS V , AP_SUPPLIER_SITES_ALL VS WHERE V.VENDOR_ID = VS.VENDOR_ID UNION ALL SELECT HCSU.SITE_USE_ID , HCA.CUST_ACCOUNT_ID , 'C' , HCSU.SITE_USE_CODE FROM HZ_CUST_ACCOUNTS HCA , HZ_CUST_ACCT_SITES_ALL HCAS , HZ_CUST_SITE_USES_ALL HCSU WHERE HCA.CUST_ACCOUNT_ID = HCAS.CUST_ACCOUNT_ID AND HCAS.CUST_ACCT_SITE_ID = HCSU.CUST_ACCT_SITE_ID