Select  ctot,invtot-amt as tmp, amt,invnbr,invdate,invcur,invcus,invtot from ((chspf032  left join (select rcptinv,sum(amtpaid) as amt from  chspf0311 left join chspf031 on  
chspf0311.rcptnbr=chspf031.rcptnbr where rcptdate<=20151231 and (rcptsts is null or  rcptsts <> 'C') group by rcptinv  ) as x  on chspf032.invnbr= x.rcptinv ) left join (select cnoteinv, sum(cnotetot) as ctot  from chspf041 where (cnotests is null  or cnotests <> 'C') and cnotedate <=20151231  group by cnoteinv) as y on chspf032.invnbr=y.cnoteinv )  where  invsts <> 'C'  and invcus='CE001'