SELECT t.iID, t.iNo, t.dDt, s.bDrAmt - uf.bDr + ut.bCr AS bBalDr, s.bCrAmt - uf.bCr + ut.bDr AS bBalCr FROM tAccountsJV t JOIN sAccountsJV s ON s.iPID = t.iID AND s.iAcctID = 485 LEFT JOIN uOSAccounts uf ON uf.iPID = t.iID LEFT JOIN uOSAccounts ut ON ut.iSID = t.iIDThe problem now arises is that I receive null as values bBalDr and bBalCr, for both the records returned. I checked individual values, ut.bCr and utbDr are null in first case (ie. 60-60) and uf.bDr and uf.bCr are null in the second case (ie. 100-60).