SELECT RES.MANAGER_ID , RES.MANAGER_NAME , RES2.MANAGER_ID , DECODE(RES2.MANAGER_ID , RES.MANAGER_ID , 'DIRECT_REPORTS' , 'ALL_RESOURCES') FROM (SELECT DISTINCT MANAGER_ID , MANAGER_NAME FROM PA_RESOURCES_DENORM WHERE SYSDATE BETWEEN RESOURCE_EFFECTIVE_START_DATE AND RESOURCE_EFFECTIVE_END_DATE AND MANAGER_NAME IS NOT NULL) RES , (SELECT DISTINCT MANAGER_ID FROM PA_RESOURCES_DENORM WHERE SYSDATE BETWEEN RESOURCE_EFFECTIVE_START_DATE AND RESOURCE_EFFECTIVE_END_DATE) RES2 WHERE RES2.MANAGER_ID IN (SELECT DISTINCT RES3.MANAGER_ID FROM PA_RESOURCES_DENORM RES3 CONNECT BY PRIOR RES3.PERSON_ID = RES3.MANAGER_ID AND SYSDATE BETWEEN RES3.RESOURCE_EFFECTIVE_START_DATE AND RES3.RESOURCE_EFFECTIVE_END_DATE AND RES3.PERSON_ID <> PRIOR RES3.MANAGER_ID START WITH RES3.MANAGER_ID = RES.MANAGER_ID AND SYSDATE BETWEEN RES3.RESOURCE_EFFECTIVE_START_DATE AND RES3.RESOURCE_EFFECTIVE_END_DATE)