SELECT SUM(nvl(b.exchange_rate,   1) *a.amount)
FROM ar_adjustments a,
  ra_customer_trx b,
  ar_receivables_trx c,
  ra_cust_trx_types d,
  arc_entity_master aem
WHERE a.customer_trx_id = b.customer_trx_id
 AND b.bill_to_customer_id = 47988 --:b3
 AND a.receivables_trx_id = c.receivables_trx_id
 AND b.cust_trx_type_id = d.cust_trx_type_id
 AND SUBSTR(d.name,   1,   3) = aem.flex_value
 AND aem.attribute5 IS NULL
 AND b.invoice_currency_code = 'USD'
 AND c.name NOT IN('133 bad debt')
 AND a.amount < 0
 AND a.creation_date > '04-APR-2008'
 AND a.creation_date < '30-MAY-2008'
 AND a.status IN('A');

   SELECT STATEMENT Optimizer=ALL_ROWS (Cost=53 Card=1 Bytes=
   9)

 0   SORT (AGGREGATE)
 1     TABLE ACCESS (BY INDEX ROWID) OF 'AR_RECEIVABLES_TRX_A
   ' (TABLE) (Cost=2 Card=1 Bytes=31)

 2       NESTED LOOPS (Cost=53 Card=1 Bytes=109)
 3         NESTED LOOPS (Cost=51 Card=1 Bytes=78)
 4           NESTED LOOPS (Cost=48 Card=1 Bytes=48)
 5             HASH JOIN (Cost=18 Card=12 Bytes=252)
 6               TABLE ACCESS (FULL) OF 'RA_CUST_TRX_TYPES_AL
    (TABLE) (Cost=15 Card=13 Bytes=195)

 6               TABLE ACCESS (FULL) OF 'ARC_ENTITY_MASTER' (
   BLE) (Cost=3 Card=286 Bytes=1716)

 5             TABLE ACCESS (BY INDEX ROWID) OF 'RA_CUSTOMER_
   X_ALL' (TABLE) (Cost=3 Card=1 Bytes=27)

 9               INDEX (RANGE SCAN) OF 'RA_CUSTOMER_TRX_N11' 
   NDEX) (Cost=2 Card=2)

 4           TABLE ACCESS (BY INDEX ROWID) OF 'AR_ADJUSTMENTS
   LL' (TABLE) (Cost=3 Card=1 Bytes=30)

11             INDEX (RANGE SCAN) OF 'AR_ADJUSTMENTS_N2' (IND
   ) (Cost=2 Card=1)

 3         INDEX (RANGE SCAN) OF 'AR_RECEIVABLES_TRX_U1' (IND
    (UNIQUE)) (Cost=1 Card=1)
===========================================
Statistics
------------------------------------------------------
          0  recursive calls
          0  db block gets
         46  consistent gets
          0  physical reads
          0  redo size
        231  bytes sent via SQL*Net to client
        278  bytes received via SQL*Net from client
          2  SQL*Net roundtrips to/from client
          0  sorts (memory)
          0  sorts (disk)
          1  rows processed