SELECT L1.LINE_ID , LD2.LINE_DETAIL_ID , M.COST_OF_SALES_ACCOUNT FROM SO_LINES L1 , SO_LINES L2 , SO_LINE_DETAILS LD1 , SO_LINE_DETAILS LD2 , MTL_SYSTEM_ITEMS_B M WHERE L2.LINE_ID = L1.PARENT_LINE_ID AND LD1.LINE_ID = L2.LINE_ID AND LD2.LINE_ID = L2.LINE_ID AND LD1.INVENTORY_ITEM_ID = L2.INVENTORY_ITEM_ID AND LD2.INVENTORY_ITEM_ID = L2.INVENTORY_ITEM_ID AND M.ORGANIZATION_ID = LD2.WAREHOUSE_ID AND M.INVENTORY_ITEM_ID = LD2.INVENTORY_ITEM_ID GROUP BY LD2.LINE_DETAIL_ID , L1.LINE_ID , M.COST_OF_SALES_ACCOUNT HAVING LD2.LINE_DETAIL_ID = MIN(LD1.LINE_DETAIL_ID) WITH CHECK OPTION