SELECT DISTINCT PASL.CATEGORY_ID , NULL , PASL.ITEM_ID , MSI.CONCATENATED_SEGMENTS , PASL.USING_ORGANIZATION_ID , NULL , 'ITEM' FROM MTL_SYSTEM_ITEMS_KFV MSI , PO_APPROVED_SUPPLIER_LIST PASL WHERE MSI.INVENTORY_ITEM_ID = PASL.ITEM_ID AND MSI.ORGANIZATION_ID = PASL.OWNING_ORGANIZATION_ID AND PASL.ITEM_ID IS NOT NULL UNION SELECT DISTINCT PASL.CATEGORY_ID , MC.CONCATENATED_SEGMENTS , PASL.ITEM_ID , NULL , PASL.USING_ORGANIZATION_ID , MC.DESCRIPTION , 'COMMODITY' FROM MTL_CATEGORIES_KFV MC , PO_APPROVED_SUPPLIER_LIST PASL WHERE PASL.CATEGORY_ID = MC.CATEGORY_ID AND PASL.CATEGORY_ID IS NOT NULL