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select a.ponumber, a.itemnmbr, a.itemdesc, a.vendorid, a.unitcost, b.stndcost, b.currcost from (select * from pop10110) A left join (select * from iv00101) B on a.itemnmbr = b.itemnmbr where (a.unitcost > b.stndcost) or (a.unitcost = 0) and (ponumber=(select ponumber from pop10100 where postatus = '5')) order by ponumber asc
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