SELECT EXPENDITURE_CATEGORY_ID , EXPENDITURE_CATEGORY , DESCRIPTION , 'N' , NULL , 'N' FROM PA_EXPENDITURE_CATEGORIES EC WHERE DECODE(PA_GET_RESOURCE.INCLUDE_INACTIVE_RESOURCES , 'Y' , START_DATE_ACTIVE , TRUNC(SYSDATE)) BETWEEN START_DATE_ACTIVE AND NVL(END_DATE_ACTIVE , TRUNC(SYSDATE)) AND NOT EXISTS (SELECT EXPENDITURE_CATEGORY FROM PA_EXPENDITURE_TYPES_RES_V ET WHERE EC.EXPENDITURE_CATEGORY = ET.EXPENDITURE_CATEGORY AND ET.TRACK_AS_LABOR_FLAG = 'Y') UNION ALL SELECT EXPENDITURE_CATEGORY_ID , EXPENDITURE_CATEGORY , DESCRIPTION , 'Y' , 'HOURS' , 'Y' FROM PA_EXPENDITURE_CATEGORIES EC WHERE DECODE(PA_GET_RESOURCE.INCLUDE_INACTIVE_RESOURCES , 'Y' , START_DATE_ACTIVE , TRUNC(SYSDATE)) BETWEEN START_DATE_ACTIVE AND NVL(END_DATE_ACTIVE , TRUNC(SYSDATE)) AND EXISTS (SELECT EXPENDITURE_CATEGORY FROM PA_EXPENDITURE_TYPES_RES_V ET WHERE EC.EXPENDITURE_CATEGORY = ET.EXPENDITURE_CATEGORY AND ET.TRACK_AS_LABOR_FLAG = 'Y')