select a.c_cod_ter , SUM(CASE a.n_debcre WHEN 1 THEN a.n_val_doc ELSE 0 END) as cre, SUM(CASE a.n_debcre WHEN 2 THEN a.n_val_doc ELSE 0 END) as deb, where a.n_tipo_ter=1 group by a.c_cod_ter UNION all select b.c_cod_ter, b.n_debcre, b.n_val_doc, c.c_descri, .... from tbl_gc_MovimentosCCO b inner join tbl_gc_Clientes c on b.c_cod_ter=c.c_codigo where b.n_tipo_ter=1 ...... order by c_cod_terJoão Batista