SELECT PETR.ELEMENT_TYPE_ID , PETR.ELEMENT_SET_ID FROM PAY_ELEMENT_TYPE_RULES PETR WHERE PETR.INCLUDE_OR_EXCLUDE = 'I' UNION ALL SELECT PET1.ELEMENT_TYPE_ID , PECR.ELEMENT_SET_ID FROM PAY_ELEMENT_TYPES_F PET1 , PAY_ELE_CLASSIFICATION_RULES PECR WHERE PET1.CLASSIFICATION_ID = PECR.CLASSIFICATION_ID MINUS SELECT PETR.ELEMENT_TYPE_ID , PETR.ELEMENT_SET_ID FROM PAY_ELEMENT_TYPE_RULES PETR WHERE PETR.INCLUDE_OR_EXCLUDE = 'E'