SELECT CRDL.EXPENDITURE_ITEM_ID , CRDL.LINE_NUM , DII.INV_RATE_TYPE , DII.INV_RATE_DATE , DII.INV_EXCHANGE_RATE , 'X' FROM PA_CUST_REV_DIST_LINES_ALL CRDL , PA_CUST_REV_DIST_LINES_ALL CRDL1 , PA_DRAFT_INVOICE_ITEMS DII WHERE CRDL.INVOICE_ELIGIBLE_FLAG = 'Y' AND CRDL.PROJECT_ID = PA_BILLING.GETPROJID AND CRDL.LINE_NUM_REVERSED IS NOT NULL AND CRDL.EXPENDITURE_ITEM_ID = CRDL1.EXPENDITURE_ITEM_ID AND CRDL.LINE_NUM_REVERSED = CRDL1.LINE_NUM AND DII.PROJECT_ID = CRDL1.PROJECT_ID AND DII.DRAFT_INVOICE_NUM = CRDL1.DRAFT_INVOICE_NUM AND DII.LINE_NUM = CRDL1.DRAFT_INVOICE_ITEM_LINE_NUM UNION SELECT CRDL.EXPENDITURE_ITEM_ID , CRDL.LINE_NUM , DII.INV_RATE_TYPE , DII.INV_RATE_DATE , DII.INV_EXCHANGE_RATE , 'X' FROM PA_CUST_REV_DIST_LINES_ALL CRDL , PA_EXPENDITURE_ITEMS_ALL EI , PA_CUST_REV_DIST_LINES_ALL CRDL1 , PA_DRAFT_INVOICE_ITEMS DII WHERE CRDL.INVOICE_ELIGIBLE_FLAG = 'Y' AND CRDL.EXPENDITURE_ITEM_ID = EI.EXPENDITURE_ITEM_ID AND EI.ADJUSTED_EXPENDITURE_ITEM_ID IS NOT NULL AND CRDL1.EXPENDITURE_ITEM_ID = EI.ADJUSTED_EXPENDITURE_ITEM_ID AND CRDL1.LINE_NUM = (SELECT MAX(CRDL2.LINE_NUM) FROM PA_CUST_REV_DIST_LINES_ALL CRDL2 WHERE CRDL2.EXPENDITURE_ITEM_ID = EI.ADJUSTED_EXPENDITURE_ITEM_ID) AND DII.PROJECT_ID = CRDL1.PROJECT_ID AND CRDL.PROJECT_ID = PA_BILLING.GETPROJID AND DII.DRAFT_INVOICE_NUM = CRDL1.DRAFT_INVOICE_NUM AND DII.LINE_NUM = CRDL1.DRAFT_INVOICE_ITEM_LINE_NUM UNION SELECT CRDL.EXPENDITURE_ITEM_ID , CRDL.LINE_NUM , NULL , NULL , NULL , NULL FROM PA_CUST_REV_DIST_LINES_ALL CRDL , PA_EXPENDITURE_ITEMS_ALL EI WHERE CRDL.INVOICE_ELIGIBLE_FLAG = 'Y' AND CRDL.EXPENDITURE_ITEM_ID = EI.EXPENDITURE_ITEM_ID AND EI.ADJUSTED_EXPENDITURE_ITEM_ID IS NULL AND CRDL.LINE_NUM_REVERSED IS NULL AND CRDL.PROJECT_ID = PA_BILLING.GETPROJID