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select *
from (select sum(ccd.cmpnt_cost) cost_11i,
iimb.item_no, ccd.whse_code, ccd.calendar_code, ccd.period_code from cm_cmpt_dtl@uat_dnlclone_11i ccd, ic_item_mst_b@uat_dnlclone_11i iimb where iimb.item_id = ccd.item_id and ccd.calendar_code like '%17' and ccd.period_code = 1 group by iimb.item_no, ccd.whse_code, ccd.calendar_code, ccd.period_code order by iimb.item_no, ccd.whse_code, ccd.calendar_code, ccd.period_code) data_11i, (select sum(ccd.cmpnt_cost) cost_R12, msib.segment1 item_no, ood.organization_code whse_code, ccd.calendar_code, ccd.period_code from cm_cmpt_dtl ccd, mtl_system_items_b msib, org_organization_definitions ood where msib.inventory_item_id = ccd.inventory_item_id and msib.organization_id = ccd.organization_id and ood.organization_id = ccd.organization_id and ccd.calendar_code like '%17' and ccd.period_code = 1 group by msib.segment1, ood.organization_code, ccd.calendar_code, ccd.period_code order by msib.segment1, ood.organization_code, ccd.calendar_code, ccd.period_code) data_R12 where data_11i.item_no = data_R12.item_no and data_11i.whse_code = data_R12.whse_code and data_11i.calendar_code = data_R12.calendar_code and data_11i.period_code = data_R12.period_code and round(data_R12.cost_R12) <> round(data_11i.cost_11i)