FA Asset Retirement Tax Register -(Russia)

SELECT 	 fat.description "Asset_Name"
       	, fb.life_in_months 
	 	, fab.asset_number "asset_number"
		, fab.asset_id
       	, to_char(fb.date_placed_in_service,'DD-MON-RRRR') "date_placed_in_service"
       	, to_char(fr.date_retired,'DD-MON-RRRR') "retirement_date"
       	, ceil(months_between(fr.date_retired, fb.prorate_date)) "Actual_lifetime" 
       	, fr.proceeds_of_sale "proceeds_of_sale"
       	, fr.cost_of_removal "cost_of_removal"
       	, fr.nbv_retired "net_book_value"
	 	, DECODE(SIGN(fr.gain_loss_amount), 1, 
	     				fr.gain_loss_amount, 0) gain_amount
	      , DECODE(SIGN(fr.gain_loss_amount), -1, 
	     				-1 * (fr.gain_loss_amount), 0) loss_amount
       	, fr.retirement_type_code "retirement_type"
		,DECODE(fr.retirement_type_code,'RETIREMENT',0,(fb.life_in_months -  
		ceil(months_between(fr.date_retired,    fb.prorate_date))))write_off_time
		,DECODE(fr.retirement_type_code,'RETIREMENT',0,DECODE(SIGN(fr.gain_loss_amount), -1,-1 *    
		(fr.gain_loss_amount), 0)/(fb.life_in_months - ceil(months_between(fr.date_retired, fb.prorate_date)))  
		)write_off_amount		
  FROM 	fa_books       fb
       	, fa_retirements fr
       	, fa_additions_b   fab
		, fa_additions_tl fat
       	, fa_lookups_b  flb	  
 WHERE 	fb.book_type_code = :P_BOOK_NAME 
        &lp_date_retired 
 AND 	fab.asset_id = fb.asset_id
 AND	fab.asset_id = fat.asset_id
 AND 	fb.book_type_code = fr.book_type_code
 AND 	fb.asset_id = fr.asset_id
 AND 	fr.status = 'PROCESSED'
 AND    fat.language='US'
 AND 	fb.date_ineffective IS NULL
 AND 	fb.transaction_header_id_out IS NULL
 AND 	flb.lookup_type = 'RETIREMENT'
 AND 	flb.lookup_code(+) = fr.retirement_type_code
 AND    &lp_free_of_charge = 'Y'
 ORDER BY 	asset_number