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SELECT DISTINCT SU.OPRID , SU.LEDGER FROM PS_SEC_LEDGER_OPR SU , PS_LED_DEFN_TBL L1 , PS_INSTALLATION_FS I1 WHERE SU.LEDGER = L1.LEDGER AND I1.SECURITY_TYPE = 'O' AND I1.LEDGER_SECURITY = 'Y' UNION SELECT DISTINCT OP.OPRID , SC.LEDGER FROM PS_SEC_LEDGER_CLS SC , PS_LED_DEFN_TBL L2 , PS_INSTALLATION_FS I2 , PSOPRDEFN OP WHERE SC.LEDGER = L2.LEDGER AND OP.OPRCLASS = SC.OPRCLASS AND I2.SECURITY_TYPE = 'C' AND I2.LEDGER_SECURITY = 'Y' UNION SELECT DISTINCT 'ALLUSERS' AS OPRID , L3.LEDGER FROM PS_LED_DEFN_TBL L3 , PS_INSTALLATION_FS I3 WHERE I3.SECURITY_TYPE = 'N' OR I3.LEDGER_SECURITY = 'N' UNION SELECT 'ALLUSERS' AS OPRID , ' ' AS LEDGER FROM PS_INSTALLATION_FS
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USERID