Hi Sergey

>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,

Okay, thanks a lot. In the mean time I had been working on the SQL and received help from Dorin in this thread. You can check out his response and the newly developed SQL.

Thanks a lot for all your help. Wishing you the best of luck for this years Personality award too.