SELECT DISTINCT A.BUSINESS_UNIT , B.SHIPTO_ID FROM PS_RECV_HDR_FS A , PS_RECV_LN_SHIP_FS B , PS_PO_HDR_FS D WHERE A.ERS_FLAG = 'N' AND A.IN_PROCESS_FLG = 'N' AND A.BUSINESS_UNIT = B.BUSINESS_UNIT AND A.RECEIVER_ID = B.RECEIVER_ID AND B.RECV_SHIP_STATUS IN ('R','O','M','C') AND B.BUSINESS_UNIT_PO = D.BUSINESS_UNIT AND B.PO_ID = D.PO_ID AND D.BUDGET_HDR_STATUS = 'V' AND D.BUDGET_HDR_STS_NP = 'V' AND D.CC_USE_FLAG IN ('N',' ') AND EXISTS ( SELECT 'X' FROM PS_PO_LINE_DIST_FS E WHERE E.BUSINESS_UNIT = B.BUSINESS_UNIT_PO AND E.PO_ID = B.PO_ID AND E.LINE_NBR = B.LINE_NBR AND E.DST_ACCT_TYPE = 'DST' AND E.KK_CLOSE_FLAG <> 'Y')
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