SELECT VS.VENDOR_SITE_ID AS VENDOR_ID , VS.ATTRIBUTE1 AS VENDGL_CLASS , GRAT.ACCOUNTING_TXN_ID AS GRAT_ACCOUNTING_TXN_ID , RT.TRANSACTION_ID AS RCV_TRANSACTION_ID FROM PO_VENDOR_SITES_ALL VS , RCV_TRANSACTIONS RT , PO_HEADERS_ALL POH , GMF_RCV_ACCOUNTING_TXNS GRAT WHERE VS.VENDOR_SITE_ID = NVL(RT.VENDOR_SITE_ID , POH.VENDOR_SITE_ID) AND POH.PO_HEADER_ID = GRAT.PO_HEADER_ID AND RT.TRANSACTION_ID = GRAT.EVENT_SOURCE_ID