SELECT
               CASE
                  WHEN TRUNC(MONTHS_BETWEEN (
                                TRUNC (K.RECORD_DATE),
                                TRUNC (K.DUE_DATE)
                             )) < 0
                  THEN
                     0
                  WHEN        --to_number(to_char(K.RECORD_DATE,'dd')) >10
                      TO_NUMBER(TO_CHAR (
                                   TO_DATE (k.RECORD_DATE, 'DD/MM/YYYY'),
                                   'DD'
                                )) > 10
                  THEN
                     TRUNC(MONTHS_BETWEEN (
                              TRUNC (k.RECORD_DATE),
                              TRUNC (k.DUE_DATE)
                           ))
                     + 1
                  ELSE
                     TRUNC (MONTHS_BETWEEN (K.RECORD_DATE, K.DUE_DATE))
               END AS mths
        FROM   TBL_PAYMENT_DTL K