SELECT LINK.EXPENDITURE_TYPE , DECODE(LINK.SYSTEM_LINKAGE_FUNCTION , 'ST' , 'PTE TIME' , 'ER' , 'PTE EXPENSE' , NULL) TRANSACTION_SOURCE , ECR.COST_RATE , ET.UNIT_OF_MEASURE , ET.COST_RATE_FLAG , SUBSTR(ET.DESCRIPTION , 1 , 240) DESCRIPTION FROM PA_EXPENDITURE_COST_RATES ECR , PA_EXPENDITURE_TYPES ET , PA_EXPEND_TYP_SYS_LINKS LINK WHERE ET.EXPENDITURE_TYPE = LINK.EXPENDITURE_TYPE AND TRUNC(SYSDATE) BETWEEN LINK.START_DATE_ACTIVE AND NVL(LINK.END_DATE_ACTIVE , SYSDATE) AND ET.EXPENDITURE_TYPE = ECR.EXPENDITURE_TYPE (+) AND TRUNC(SYSDATE) BETWEEN ET.START_DATE_ACTIVE AND NVL(ET.END_DATE_ACTIVE , TRUNC(SYSDATE)) AND TRUNC(SYSDATE) BETWEEN ECR.START_DATE_ACTIVE (+) AND NVL(ECR.END_DATE_ACTIVE (+) , SYSDATE) AND LINK.SYSTEM_LINKAGE_FUNCTION IN ('ST' , 'ER')