SELECT
    co.cdfilial,
    co.nrconcpreorcagop,
    ca.nrcalenpreorcagop,
    ca.dtiniciopre    AS dtinicialprep,
    co.dtfinalprep,
    nvl(
        co.idstatus, 'PENDENTE'
    )                 idstatus,
    ca.dtinclusao,
    ca.dtultatu,
    ca.nrorginclusao,
    co.cdoperinclusao,
    ca.nrorgultatu,
    ca.cdoperultatu,
    ca.dsetapa,
    ca.nrorg,
    co.dsobservacao,
    ca.nranoorcagop,
    ca.nrperiodoorca,
    g.nmgrupgerenteop,
    ca.nrdiaarealiza,
    ca.nrdiaalerta,
    ca.idperiodoorca,
    (
        SELECT
            nmoperador
        FROM
            operador
        WHERE
            cdoperador = co.cdoperinclusao
    )                 nmoperador,
    f.nmfilial,
    NULL              nrorcamentogop
FROM
    calenpreorcagop  ca,
    concpreorcagop   co,
    grupgerenteop    g,
    filialoperop     fo,
    filial           f,
    periodoorcagop   p
WHERE
    ca.nrcalenpreorcagop = co.nrcalenpreorcagop (+)
    AND ca.cdgrupgerenteop = g.cdgrupgerenteop
    AND co.cdfilial = f.cdfilial
    AND p.cdfilial = nvl(
        (
            SELECT
                MAX(cdfilial) cdfilial
            FROM
                periodoorcagop
            WHERE
                cdfilial IN co.cdfilial
        ), 'P'
    )
    AND ( instr(
        :p_cdfilial, co.cdfilial
    ) <> 0
          OR :p_cdfilial = 'T' )
    AND NOT EXISTS (
        SELECT
            1
        FROM
            orcamentogop
        WHERE
            nranoorcagop = ca.nranoorcagop
            AND idperiodoorca = ca.idperiodoorca
            AND nrperiodoorca = ca.nrperiodoorca
    )
    AND ( ( ca.dtiniciopre = (
        SELECT
            MIN(c.dtiniciopre)
        FROM
            calenpreorcagop c
        WHERE
            c.nranoorcagop = ca.nranoorcagop
            AND c.idperiodoorca = ca.idperiodoorca
            AND c.nrperiodoorca = ca.nrperiodoorca
            AND NOT EXISTS (
                SELECT
                    1
                FROM
                    concpreorcagop x
                WHERE
                    c.nrcalenpreorcagop = x.nrcalenpreorcagop
            )
    )
            AND nvl(
        co.idstatus, 'PENDENTE'
    ) = 'PENDENTE' )
          OR co.idstatus IN ( 'CONCLUIDO', 'PENDENTE' ) )
    AND fo.cdgrupgerenteop = g.cdgrupgerenteop
    AND fo.cdoperador = :p_cdoperador
    AND fo.idacessocalc = 'S'
    AND ( nvl(
        co.idstatus, 'PENDENTE'
    ) = :p_idstatus
          OR :p_idstatus = 'T' )
    AND ca.nranoorcagop = :p_nranoorcagop
    AND p.nrperiodo = ca.nrperiodoorca
    AND p.idperiodoorca = ca.idperiodoorca
UNION ALL
SELECT
    x.cdfilial,
    x.nrconcpreorcagop,
    NULL  nrcalenpreorcagop,
    to_date(
        to_char(
            p.dtiniperiorca, 'DD/MM'
        )
        || '/'
        || x.nranoorcagop, 'DD/MM/YYYY'
    )     dtinicialprep,
    to_date(
        to_char(
            p.dtfimperiorca, 'DD/MM'
        )
        || '/'
        || x.nranoorcagop, 'DD/MM/YYYY'
    )     dtfinalprep,
    x.idstatus,
    x.dtinclusao,
    x.dtultatu,
    x.nrorginclusao,
    x.cdoperinclusao,
    x.nrorgultatu,
    x.cdoperultatu,
    NULL  dsetapa,
    x.nrorg,
    x.dsobservacao,
    x.nranoorcagop,
    x.nrperiodoorca,
    NULL  nmgrupgerenteop,
    NULL  nrdiaarealiza,
    NULL  nrdiaalerta,
    x.idperiodoorca,
    (
        SELECT
            nmoperador
        FROM
            operador
        WHERE
            cdoperador = x.cdoperinclusao
    )     nmoperador,
    x.nmfilial,
    x.nrorcamentogop
FROM
    filialoperop    fo,
    (
        SELECT
            o.dtinclusao,
            o.dtultatu,
            o.nrorginclusao,
            co.cdoperinclusao,
            o.nrorgultatu,
            o.cdoperultatu,
            o.nrorg,
            co.dsobservacao,
            o.nranoorcagop,
            o.nrperiodoorca,
            o.idperiodoorca,
            nvl(
                co.idstatus, 'PENDENTE'
            ) idstatus,
            o.cdfilial,
            o.nrorcamentogop,
            co.dtfinalprep,
            f.nmfilial,
            co.nrconcpreorcagop
        FROM
            orcamentogop o
            INNER JOIN filial          f ON f.cdfilial = o.cdfilial
            LEFT JOIN concpreorcagop  co ON o.nrorcamentogop = co.nrorcamentogop
        WHERE
            o.nranoorcagop = :p_nranoorcagop
            AND NOT EXISTS (
                SELECT
                    1
                FROM
                    calenpreorcagop ca
                WHERE
                    o.idperiodoorca = ca.idperiodoorca
                    AND o.nranoorcagop = ca.nranoorcagop
                    AND o.nrperiodoorca = ca.nrperiodoorca
            )
            AND ( nvl(
                co.idstatus, 'PENDENTE'
            ) = :p_idstatus )
            OR :p_idstatus = 'T'
    )               x,
    periodoorcagop  p
WHERE
    p.nrperiodo = x.nrperiodoorca
    AND p.idperiodoorca = x.idperiodoorca
    AND p.cdfilial = nvl(
        (
            SELECT
                MAX(cdfilial) cdfilial
            FROM
                periodoorcagop
            WHERE
                cdfilial IN x.cdfilial
        ), 'P'
    )
    AND fo.cdoperador = :p_cdoperador
    AND fo.idacessocalc = 'S'
    AND x.cdfilial = fo.cdfilial
    AND ( instr(
        :p_cdfilial, x.cdfilial
    ) <> 0
          OR :p_cdfilial = 'T' )
    AND x.nranoorcagop = :p_nranoorcagop