SELECT EED.WIP_ENTITY_ID , EED.ORGANIZATION_ID , EED.OPERATIONS_DEPT_ID , EED.OPERATIONS_SEQ_NUM , BD.DEPARTMENT_CODE , DECODE(EED.INVENTORY_ITEM_ID , NULL , EED.ITEM_DESCRIPTION , (SELECT MSIK.DESCRIPTION FROM MTL_SYSTEM_ITEMS_KFV MSIK WHERE MSIK.INVENTORY_ITEM_ID=EED.INVENTORY_ITEM_ID AND MSIK.ORGANIZATION_ID=EED.ORGANIZATION_ID )) , EED.ITEM_COST , EED.REQUIRED_QUANTITY , (SELECT PRHA.SEGMENT1 FROM PO_REQUISITION_HEADERS_ALL PRHA WHERE PRHA.REQUISITION_HEADER_ID=EED.REQUISITION_HEADER_ID) , (SELECT PHA.SEGMENT1 FROM PO_HEADERS_ALL PHA WHERE PHA.PO_HEADER_ID=EED.PO_HEADER_ID) , EED.ESTIMATED_COST AS TOTAL_DIRECT_COST , DECODE (EED.INVENTORY_ITEM_ID , NULL , NULL , (SELECT MSIK.CONCATENATED_SEGMENTS FROM MTL_SYSTEM_ITEMS_KFV MSIK WHERE MSIK.INVENTORY_ITEM_ID=EED.INVENTORY_ITEM_ID AND MSIK.ORGANIZATION_ID=EED.ORGANIZATION_ID)) FROM CST_EAM_WO_ESTIMATE_DETAILS EED , BOM_DEPARTMENTS BD WHERE ((EED.REQUISITION_HEADER_ID IS NOT NULL AND (EED.REQ_LINE_CANCEL_FLAG <> 'Y' OR EED.REQ_LINE_CANCEL_FLAG IS NULL) OR EED.PO_HEADER_ID IS NOT NULL AND (EED.PO_LINE_CANCEL_FLAG <> 'Y' OR EED.PO_LINE_CANCEL_FLAG IS NULL)) OR EED.DIRECT_ITEM='Y') AND EED.ORGANIZATION_ID=BD.ORGANIZATION_ID AND BD.DEPARTMENT_ID=EED.OWNING_DEPT_ID