SELECT a.* FROM cm_acst_led a,
       ic_item_mst_b it,
       cm_cmpt_mst_b cm,
       ap_invoice_distributions_all aid,
       rcv_transactions rcv
 WHERE period_code = '0211'
   AND calendar_code = '2009'
   AND source_ind IN ( 26 ,  27 )
   AND cost_amt <>  0 
   AND it.item_id = a.item_id
   AND cm.cost_cmpntcls_id = a.cost_cmpntcls_id
   AND aid.invoice_distribution_id = a.transline_id
   AND rcv.transaction_id = aid.rcv_transaction_id
   AND NOT EXISTS (
          SELECT  1 
            FROM gmf_invoice_distributions i
           WHERE i.invoice_distribution_id = a.transline_id
             AND DECODE (a.source_ind,  26 ,  1 ,  2 ) = i.invoice_variance_type)