Hi

Try this way

SELECT 'Accounts J.V.            ' AS cFlag, t.iID, t.cBk, t.iNo, t.dDt,
  CASE WHEN (s.bDrAmt > 0 AND uf.bCr > 0) THEN s.bDrAmt - uf.bCr
       WHEN (s.bDrAmt > 0 AND uf.bDr > 0) THEN s.bDrAmt - uf.bDr
       WHEN (uf.bDr IS NULL AND uf.bCr IS NULL) THEN s.bDrAmt
       ELSE 0 END AS bBalDr,
  CASE WHEN (s.bCrAmt > 0 AND uf.bDr > 0) THEN s.bCrAmt - uf.bDr
       WHEN (s.bCrAmt > 0 AND uf.bCr > 0) THEN s.bCrAmt - uf.bCr
       WHEN (uf.bDr IS NULL AND uf.bCr IS NULL) THEN s.bCrAmt
       ELSE 0 END AS bBalCr
  FROM tAccountsJV t
     JOIN sAccountsJV s
     ON s.iPID = t.iID
     AND s.iAcctID = 485
     AND t.iID <> 284
     LEFT JOIN uOSAccounts uf
     ON uf.iPID = t.iID
     OR uf.iSID = t.iID

>Hi Dorin
>
>Thanks for your response. This is the final SQL, though bulky, if you have any suggestion to reducing the bulk.
>
>

SELECT 'Accounts J.V.            ' AS cFlag, t.iID, t.cBk, t.iNo, t.dDt,
>  CASE WHEN (s.bDrAmt > 0 AND uf.bCr > 0)
>   THEN s.bDrAmt - uf.bCr
>   ELSE
>    CASE WHEN (s.bDrAmt > 0 AND uf.bDr > 0)
>     THEN s.bDrAmt - uf.bDr
>     ELSE
>      CASE WHEN (uf.bDr IS NULL AND uf.bCr IS NULL)
>       THEN s.bDrAmt
>       ELSE 0
>      END
>    END
>  END AS bBalDr,
>  CASE WHEN (s.bCrAmt > 0 AND uf.bDr > 0)
>   THEN s.bCrAmt - uf.bDr
>   ELSE
>    CASE WHEN (s.bCrAmt > 0 AND uf.bCr > 0)
>     THEN s.bCrAmt - uf.bCr
>     ELSE
>       CASE WHEN (uf.bDr IS NULL AND uf.bCr IS NULL)
>       THEN s.bCrAmt
>       ELSE 0
>      END
>    END
>  END AS bBalCr
> FROM tAccountsJV t
> JOIN sAccountsJV s
> ON s.iPID = t.iID
>  AND s.iAcctID = 485
>  AND t.iID <> 284
> LEFT JOIN uOSAccounts uf
> ON uf.iPID = t.iID
>  OR uf.iSID = t.iID