DECLARE @org_plan_id NUMERIC, @acc_581 NUMERIC, @acc_7654 NUMERIC, @acc_7651 NUMERIC, @acc_7653 NUMERIC, @acc_90 NUMERIC, @acc_901 NUMERIC, @acc_902 NUMERIC, @acc_863 NUMERIC

SELECT
  @org_plan_id = t_plans.id
FROM
  t_plans,
  t_items,
  t_states
WHERE
  t_plans.id = t_items.id
  AND t_items.state_id = t_states.id 
  AND t_states.class_id = 0
  AND RTRIM(LTRIM(UPPER(t_plans.plan_code))) = 'PIF_ACCOUNT'

SELECT
  @acc_581 = t_accounts.id
FROM
  t_accounts,
  t_items,t_states
WHERE
  t_accounts.plan_id = @org_plan_id
  AND t_accounts.id = t_items.id
  AND t_items.state_id = t_states.id
  AND t_states.class_id = 0
  AND RTRIM(LTRIM(UPPER(t_accounts.acc_num_eff))) LIKE RTRIM(LTRIM(UPPER('58.1')))

SELECT
  @acc_7654 = t_accounts.id
FROM
  t_accounts,
  t_items,t_states
WHERE
  t_accounts.plan_id = @org_plan_id
  AND t_accounts.id = t_items.id
  AND t_items.state_id = t_states.id
  AND t_states.class_id = 0
  AND RTRIM(LTRIM(UPPER(t_accounts.acc_num_eff))) LIKE RTRIM(LTRIM(UPPER('76.5.4')))

SELECT
  @acc_7651 = t_accounts.id
FROM
  t_accounts,
  t_items,t_states
WHERE
  t_accounts.plan_id = @org_plan_id
  AND t_accounts.id = t_items.id
  AND t_items.state_id = t_states.id
  AND t_states.class_id = 0
  AND RTRIM(LTRIM(UPPER(t_accounts.acc_num_eff))) LIKE RTRIM(LTRIM(UPPER('76.5.1')))

SELECT
  @acc_7653 = t_accounts.id
FROM
  t_accounts,
  t_items,t_states
WHERE
  t_accounts.plan_id = @org_plan_id
  AND t_accounts.id = t_items.id
  AND t_items.state_id = t_states.id
  AND t_states.class_id = 0
  AND RTRIM(LTRIM(UPPER(t_accounts.acc_num_eff))) LIKE RTRIM(LTRIM(UPPER('76.5.3')))

SELECT
  @acc_863 = t_accounts.id
FROM
  t_accounts,
  t_items,t_states
WHERE
  t_accounts.plan_id = @org_plan_id
  AND t_accounts.id = t_items.id
  AND t_items.state_id = t_states.id
  AND t_states.class_id = 0
  AND RTRIM(LTRIM(UPPER(t_accounts.acc_num_eff))) LIKE RTRIM(LTRIM(UPPER('86.3')))

SELECT
  @acc_90 = t_accounts.id
FROM
  t_accounts,
  t_items,t_states
WHERE
  t_accounts.plan_id = @org_plan_id
  AND t_accounts.id = t_items.id
  AND t_items.state_id = t_states.id
  AND t_states.class_id = 0
  AND RTRIM(LTRIM(UPPER(t_accounts.acc_num_eff))) LIKE RTRIM(LTRIM(UPPER('90')))

SELECT
  @acc_901 = t_accounts.id
FROM
  t_accounts,
  t_items,t_states
WHERE
  t_accounts.plan_id = @org_plan_id
  AND t_accounts.id = t_items.id
  AND t_items.state_id = t_states.id
  AND t_states.class_id = 0
  AND RTRIM(LTRIM(UPPER(t_accounts.acc_num_eff))) LIKE RTRIM(LTRIM(UPPER('90.1')))

SELECT
  @acc_902 = t_accounts.id
FROM
  t_accounts,
  t_items,t_states
WHERE
  t_accounts.plan_id = @org_plan_id
  AND t_accounts.id = t_items.id
  AND t_items.state_id = t_states.id
  AND t_states.class_id = 0
  AND RTRIM(LTRIM(UPPER(t_accounts.acc_num_eff))) LIKE RTRIM(LTRIM(UPPER('90.2')))

UPDATE
  t_oper_list
SET
  acc_id = @acc_902
WHERE
  id IN (
    SELECT
      td.id
    FROM
      t_oper_list td,
      t_oper_list tc
    WHERE
      td.head_id = tc.head_id AND
      td.id <> tc.id AND
      td.deb_or_cred = 1 AND
      tc.acc_id = @acc_581 AND
      td.acc_id = @acc_90
  )

UPDATE
  t_oper_list
SET
  acc_id = @acc_902
WHERE
  id IN (
    SELECT
      tc.id
    FROM
      t_oper_list td,
      t_oper_list tc
    WHERE
      td.head_id = tc.head_id AND
      td.id <> tc.id AND
      td.deb_or_cred = 1 AND
      td.acc_id = @acc_581 AND
      tc.acc_id = @acc_90  
  )

UPDATE
  t_oper_list
SET
  acc_id = @acc_901
WHERE
  id IN (
    SELECT
      tc.id
    FROM
      t_oper_list td,
      t_oper_list tc
    WHERE
      td.head_id = tc.head_id AND
      td.id <> tc.id AND
      td.deb_or_cred = 1 AND
      td.acc_id = @acc_7653 AND
      tc.acc_id = @acc_90
  )

UPDATE
  t_oper_list
SET
  acc_id = @acc_901
WHERE
  id IN (
    SELECT
      tc.id
    FROM
      t_oper_list td,
      t_oper_list tc
    WHERE
      td.head_id = tc.head_id AND
      td.id <> tc.id AND
      td.deb_or_cred = 1 AND
      td.acc_id = @acc_7654 AND
      tc.acc_id = @acc_90
  )

UPDATE
  t_oper_list
SET
  acc_id = @acc_901
WHERE
  id IN (
    SELECT
      tc.id
    FROM
      t_oper_list td,
      t_oper_list tc
    WHERE
      td.head_id = tc.head_id AND
      td.id <> tc.id AND
      td.deb_or_cred = 1 AND
      td.acc_id = @acc_7651 AND
      tc.acc_id = @acc_90
  )

UPDATE
  t_oper_list
SET
  acc_id = @acc_902
WHERE
  id IN (
    SELECT
      td.id
    FROM
      t_oper_list td,
      t_oper_list tc
    WHERE
      td.head_id = tc.head_id AND
      td.id <> tc.id AND
      td.deb_or_cred = 1 AND
      td.acc_id = @acc_90 AND
      tc.acc_id = @acc_7654
  )


UPDATE
  t_oper_list
SET
  acc_id = @acc_902
WHERE
  id IN (
    SELECT
      td.id
    FROM
      t_oper_list td,
      t_oper_list tc
    WHERE
      td.head_id = tc.head_id AND
      td.id <> tc.id AND
      td.deb_or_cred = 1 AND
      td.acc_id = @acc_90 AND
      tc.acc_id = @acc_863
  )
UPDATE
  t_oper_list
SET
  acc_id = @acc_902
WHERE
  id IN (
    SELECT
      tc.id
    FROM
      t_oper_list td,
      t_oper_list tc
    WHERE
      td.head_id = tc.head_id AND
      td.id <> tc.id AND
      tc.deb_or_cred = -1 AND
      td.acc_id = @acc_863 AND
      tc.acc_id = @acc_90
  )