---

select
    rd.account,
    sum(
        coalesce(rd.sum_dt_pu, 0)
        - coalesce(rd.sum_ct_pu, 0)
    ) as sum_pu

from back_office.report_conformity_pu_bu_detail rd

join back_office.report_conformity_pu_bu r
    on r.id = rd.report_conformity_pu_bu_id

where rd.report_conformity_pu_bu_id = 94
  and (
      rd.sum_dt_pu is not null
      or rd.sum_ct_pu is not null
  )
  and not exists (
      select 1
      from ourpension.spr_accounts_indicator_bu sa
      join ourpension.spr_indicator_bu si
          on si.id = sa.spr_indicator_bu_id
      where sa.account = rd.account
        and r.service_type = any(si.service_type)
  )

group by rd.account
order by rd.account;