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create table billings( emp varchar(29), bill_date date, bill_rate int ); insert into billings values ('Sehwag', '01-JAN-1989', 15) , ('Dhoni', '01-JAN-1989', 20) , ('Sachin', '05-Feb-1991', 30), ('Sachin','01-JAN-1990',25); create table HoursWorked (emp_name varchar(20), work_date date, bill_hrs int) ; insert into HoursWorked values ('Sachin', '01-JUL-1990',3) , ('Sachin', '01-AUG-1990', 5), ('Sehwag','01-JUL-1990', 2), ('Sachin','01-JUL-1991', 4); with cte as(select a.*, b.emp as e,coalesce ( b.bill_date, a.bill_date) bd ,coalesce ( b.bill_rate, 0) as br from billings a left join billings b on a.emp=b.emp and a.bill_date>b.bill_date ) select * from cte /*,cte2 as(select a.* ,b.* from cte a right join hoursworked b on a.emp=b.emp_name and a.bd<b.work_date) select * from cte2 /* select a.*,b.*, from billings a inner join Hoursworked b on a.emp=b.emp_name order by a.bill_date

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