WITH tt_standard_price AS (
        SELECT DISTINCT ON (C.date_year_month, C.product_id) B.doc_date, f_get_product_code(C.product_id) AS product_code,
            f_get_product_name(C.product_id) AS product_name,
            C.product_id, C.date_year_month,
            A.curr_code, A.nett_price_po,
            C.tenant_id, C.ou_bu_id
        FROM in_summary_monthly_amount C
        INNER JOIN in_summary_monthly_cogs D ON C.product_id = D.product_id AND C.date_year_month = D.date_year_month
        INNER JOIN pu_po_item A ON A.product_id = C.product_id AND A.tenant_id = C.tenant_id
        INNER JOIN pu_po B ON A.po_id = B.po_id AND C.ou_bu_id = B.ou_id AND SUBSTR(B.doc_date, 1, 6) <= TO_CHAR(TO_DATE(C.date_year_month,'YYYYMM') - INTERVAL '1 Month','YYYYMM')
        WHERE C.qty <> 0
            AND C.gl_amount = 0
            AND C.doc_type_id = 311
            AND D.qty_total = 0
            AND C.date_year_month >= '201608'
        ORDER BY C.date_year_month, C.product_id, B.doc_date DESC

    )
    SELECT A.tenant_id, A.ou_bu_id, A.date_year_month,
        A.product_id, A.curr_code, A.nett_price_po, 0, '20180213152301', -1,
        '20180213152301', -1
    FROM tt_standard_price A
    WHERE NOT EXISTS(
        SELECT 1
        FROM in_product_standard_cogs B
        WHERE B.tenant_id = A.tenant_id
            AND B.ou_id = A.ou_bu_id
            AND B.year_month_date = A.date_year_month
            AND B.product_id = A.product_id
    )