SELECT A.ID ID1 , '#' ID2 , A.NAME NAME , A.DESCRIPTION DESCRIPTION , B.START_DATE START_DATE , B.END_DATE END_DATE , B.DEFAULT_RULE DEFAULT_RULE , A.ORG_ID ORG_ID FROM OKL_CSH_ALLCTN_RL_HDR A , OKL_CASH_ALLCTN_RLS_ALL B WHERE A.ID = B.CAU_ID AND ((START_DATE <= TRUNC(SYSDATE) AND END_DATE >= TRUNC(SYSDATE)) OR (START_DATE <= TRUNC(SYSDATE) AND END_DATE IS NULL) ) UNION SELECT -1 ID1 , '#' ID2 , MEANING NAME , DESCRIPTION , NULL START_DATE , NULL END_DATE , NULL DEFAULT_RULE , NULL ORG_ID FROM FND_LOOKUPS WHERE LOOKUP_TYPE = 'OKL_CASH_APPL_RULE' AND LOOKUP_CODE = 'ON_ACCOUNT' ORDER BY NAME , START_DATE DESC