SELECT   
            "public"."Directory"."id" 
   FROM     "public"."accounts" 
   RIGHT OUTER JOIN "public"."operation"  ON "public"."accounts"."id" = "public"."operation"."id_kassa" 
   LEFT OUTER JOIN "public"."Directory"  ON "public"."Directory"."id" = "public"."accounts"."type_id" 
   WHERE "public"."operation"."id"=idoper
RETURNING id into typ_id;