SELECT A.BUSINESS_UNIT , B.INV_ITEM_ID , E.LANGUAGE_CD , E.DESCR FROM PS_BU_ITEMS_INV A , PS_MASTER_ITEM_TBL B , PS_SET_CNTRL_REC C , PS_MASTER_ITM_LANG E WHERE A.BUSINESS_UNIT = C.SETCNTRLVALUE AND C.RECNAME = 'MASTER_ITEM_TBL' AND B.SETID = C.SETID AND B.INV_ITEM_ID = A.INV_ITEM_ID AND E.INV_ITEM_ID = A.INV_ITEM_ID AND E.SETID = B.SETID AND A.ITM_STATUS_CURRENT IN ('1','2','3') AND A.INVENTORY_ITEM = 'Y' AND (EXISTS ( SELECT 'X' FROM PS_CM_ITEM_SFLG_VW F WHERE F.BUSINESS_UNIT = A.BUSINESS_UNIT AND F.INV_ITEM_ID = A.INV_ITEM_ID AND (F.CM_PERPAVG_FLAG > 0 OR F.CM_MFG_ITEM_FLG = 0)))
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