SELECT F.ORGANIZATION_ID , F.NAME , G.BUSINESS_GROUP_ID , G.SET_OF_BOOKS_ID FROM PSP_DISTRIBUTION_LINES_HISTORY A , PSP_ORGANIZATION_ACCOUNTS G , HR_ORGANIZATION_UNITS F WHERE G.ORGANIZATION_ACCOUNT_ID = A.DEFAULT_ORG_ACCOUNT_ID AND A.DEFAULT_ORG_ACCOUNT_ID IS NOT NULL AND A.SUSPENSE_ORG_ACCOUNT_ID IS NULL AND F.ORGANIZATION_ID = G.ORGANIZATION_ID AND NOT EXISTS (SELECT 1 FROM PSP_ADJUSTMENT_LINES_HISTORY PALH WHERE PALH.ORIG_LINE_ID = A.DISTRIBUTION_LINE_ID AND PALH.ORIG_SOURCE_TYPE = 'D' AND PALH.ORIGINAL_LINE_FLAG = 'Y') GROUP BY G.BUSINESS_GROUP_ID , G.SET_OF_BOOKS_ID , F.ORGANIZATION_ID , F.NAME