SELECT INVOICES.ACCT_ID, SUM( INV_31_60 ) AS INV_31_60, ACCOUNTS.ACCT_COMMENT_DATE
FROM INVOICES
LEFT OUTER JOIN ACCOUNTS ON 
	( INVOICES.COLLECTOR_ID = ACCOUNTS.COLLECTOR_ID
	AND INVOICES.ACCT_ID = ACCOUNTS.ACCT_ID )
WHERE INVOICES.COLLECTOR_ID = 2
	AND ACCOUNTS.ACCT_AUTO_DATE = 20060818
GROUP BY ACCT_ID
HAVING (SUM( INV_31_60 ) > 25)
	AND (SUM( INV_61_90 ) = 0)
	AND (SUM( INV_91 ) = 0)
	AND (
		(ACCOUNTS.ACCT_COMMENT_DATE > 
			(SELECT ACCOUNTS.ACCT_COMMENT_DATE FROM ACCOUNTS
				WHERE ACCT_ID = 'DT672620')

		)
		OR
		(ACCOUNTS.ACCT_COMMENT_DATE = 
			(SELECT ACCT_COMMENT_DATE FROM ACCOUNTS 
				WHERE ACCT_ID = 'DT672620') 
			AND SUM( INV_31_60 ) < 
				(SELECT SUM( INV_31_60 ) AS INV_31_60
					FROM INVOICES
					LEFT OUTER JOIN ACCOUNTS ON 
						( INVOICES.COLLECTOR_ID = ACCOUNTS.COLLECTOR_ID
						AND INVOICES.ACCT_ID = ACCOUNTS.ACCT_ID )
					WHERE INVOICES.COLLECTOR_ID = 2
						AND ACCOUNTS.ACCT_ID = 'DT672620'
					GROUP BY ACCOUNTS.ACCT_ID
				) 
		)
		OR
		( ACCOUNTS.ACCT_COMMENT_DATE = 
			(SELECT ACCT_COMMENT_DATE FROM ACCOUNTS 
				WHERE ACCT_ID = 'DT672620') 
			AND SUM( INV_31_60 ) < 
				(SELECT SUM( INV_31_60 ) AS INV_31_60
					FROM INVOICES
					LEFT OUTER JOIN ACCOUNTS ON 
						( INVOICES.COLLECTOR_ID = ACCOUNTS.COLLECTOR_ID
						AND INVOICES.ACCT_ID = ACCOUNTS.ACCT_ID )
					WHERE INVOICES.COLLECTOR_ID = 2
						AND ACCOUNTS.ACCT_ID = 'DT672620'
					GROUP BY ACCOUNTS.ACCT_ID
				) 
		)
	)
ORDER BY ACCOUNTS.ACCT_COMMENT_DATE DESC, INV_31_60