Hi Sergey

Thanks for your reposne, here is what I did. I adapted and ran your eg as below right in the FireBird backend.

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.iID

The 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).

Please advise in avoiding null values.