When you use LEFT join you have to account for NULL values using function similar to VFP NVL or MS SQL Server ISNULL. Something like

s.bDrAmt + ISNULL(uf.bDr,0) - ISNULL(uf.bCr.0) AS bBalDr,

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>I had been working on your code in the mean time. I have narrowed it down to the following;
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SELECT 'Accounts J.V.            ' AS cFlag, t.iID, t.cBk, t.iNo, t.dDt,
>        s.bDrAmt,
>        s.bCrAmt,
>        uf.bDr, uf.bCr,
>        s.bDrAmt + uf.bDr - uf.bCr AS bBalDr,
>        s.bCrAmt + uf.bCr - uf.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 OR uf.iSID = t.iID

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>This returns 2 rows but the problem is either bBalDr or bBalCr is right but the other in the same row is wrong dues to the kind of calculation. I tried a IIF() in FireBird but that is not available. Any idea to improve this SQL?
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