SELECT L.LOOKUP_CODE , NVL(L.START_DATE_ACTIVE , TRUNC(SYSDATE)-1) FROM AP_LOOKUP_CODES L WHERE L.LOOKUP_TYPE = 'SOURCE' AND L.LOOKUP_CODE <> 'XPENSEXPRESS' UNION SELECT DISTINCT AI.SOURCE , TRUNC(SYSDATE)-1 FROM AP_INVOICES_ALL AI WHERE AI.SOURCE <> 'XPENSEXPRESS' AND AI.SOURCE NOT IN (SELECT L.LOOKUP_CODE FROM AP_LOOKUP_CODES L WHERE L.LOOKUP_TYPE = 'SOURCE')