---

select
    a.account,
    count(rd.id) filter (
        where rd.sum_dt_pu is not null
           or rd.sum_ct_pu is not null
    ) as pu_rows,
    count(rd.id) filter (
        where rd.sum_dt_bu is not null
           or rd.sum_ct_bu is not null
    ) as bu_rows,
    coalesce(sum(
        coalesce(rd.sum_dt_pu, 0)
        - coalesce(rd.sum_ct_pu, 0)
    ), 0) as sum_pu,
    coalesce(sum(
        coalesce(rd.sum_dt_bu, 0)
        - coalesce(rd.sum_ct_bu, 0)
    ), 0) as sum_bu
from (
    values
        ('60301'),
        ('60302'),
        ('60322'),
        ('60323')
) as a(account)
left join back_office.report_conformity_pu_bu_detail rd
    on rd.report_conformity_pu_bu_id = 97
   and rd.account = a.account
group by a.account
order by a.accountA