SELECT 'Accounts J.V.            ' AS cFlag, t.iID, t.cBk, t.iNo, t.dDt,
        s.bDrAmt,
        s.bCrAmt,
        uf.bDr, uf.bCr,
        CASE WHEN ( s.bDrAmt + uf.bDr - uf.bCr > 0 ) THEN s.bDrAmt + uf.bDr - uf.bCr ELSE 0 END AS bBalDr ,
        CASE WHEN ( s.bCrAmt + uf.bCr - uf.bDr > 0 ) THEN s.bCrAmt + uf.bCr - uf.bDr ELSE 0 END 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 OR uf.iSID = t.iID