SELECT CODFILIAL,
   CODLOTE,
   CPARTIDA.CODCCUSTO,
   GCCUSTO.NOME AS 'CENTRO DE CUSTO',
   DATA,
   DEBITO.CODCONTA CONTADEBITO,
   CREDITO.CODCONTA CONTACREDITO,
    DEBITO.DESCRICAO AS DESCRICAODEBITO,
   CREDITO.DESCRICAO AS DESCRICAOCREDITO,

   CASE

   WHEN DEBITO.CODCONTA IS NOT NULL  THEN CPARTIDA.VALOR
   ELSE NULL

   END AS VALORDEBITO,

   CASE

   WHEN CREDITO.CODCONTA IS NOT NULL  THEN CPARTIDA.VALOR * -1
   ELSE NULL

   END AS VALORCREDITO,

   IDPARTIDA,
   COMPLEMENTO,
   CHISTP.DESCRICAO AS 'HISTORICO'
  FROM   CPARTIDA  (NOLOCK)
  INNER JOIN GCCUSTO  ON
  GCCUSTO.CODCCUSTO = CPARTIDA.CODCCUSTO AND
  GCCUSTO.CODCOLIGADA = CPARTIDA.CODCOLIGADA
  INNER JOIN CHISTP  ON
  CHISTP.CODHISTP = CPARTIDA.CODHISTP AND
  CHISTP.CODCOLIGADA = CPARTIDA.CODCOLIGADA
  LEFT JOIN CCONTA CREDITO
  ON CREDITO.CODCONTA = CPARTIDA.CREDITO AND
  CREDITO.CODCOLIGADA = CPARTIDA.CODCOLIGADA
  LEFT JOIN CCONTA DEBITO
  ON DEBITO.CODCONTA = CPARTIDA.DEBITO AND
  DEBITO.CODCOLIGADA = CPARTIDA.CODCOLIGADA
  WHERE
  DATA >='2018-01-01'
  CODLOTE <> 0 AND
  CPARTIDA.CODCOLIGADA =1