select
ff.KODU,ff.DATE,ff.Department,ff.Branch,
ff.UNVANI,ff.GRUPKODU,
isnull((sum(ff.borc)),0) borc,
isnull((sum(ff.alacak)),0) alacak,
isnull((sum(ff.bakiye)),0) bakiye
from
(
SELECT CLCARD.CODE AS KODU, CLFLINE.DATE_ AS DATE,CLFLINE.BRANCH AS Branch,CLFLINE.DEPARTMENT AS Department,
CLCARD.DEFINITION_ AS UNVANI,
(SELECT CODE from lg_075_clcard WHERE LOGICALREF=CLCARD.PARENTCLREF) GRUPKODU,
(case when CLFLINE.SIGN=0 then CLFLINE.AMOUNT else 0 end) borc,
(case when CLFLINE.SIGN=1 then CLFLINE.AMOUNT else 0 end) alacak,
isnull(SUM((1 - CLFLINE.SIGN) * CLFLINE.AMOUNT) - SUM(CLFLINE.SIGN * CLFLINE.AMOUNT),0) bakiye
FROM LG_075_01_CLFLINE CLFLINE
RIGHT OUTER JOIN
LG_075_CLCARD CLCARD ON CLFLINE.CLIENTREF = CLCARD.LOGICALREF AND CLFLINE.CANCELLED = 0
WHERE (SELECT CODE from lg_075_clcard WHERE LOGICALREF=CLCARD.PARENTCLREF)<>'MP120.99'
and CLFLINE.AMOUNT>0
GROUP BY CLCARD.CODE,CLFLINE.DATE_,CLFLINE.DEPARTMENT,CLFLINE.BRANCH,CLFLINE.DEPARTMENT,CLFLINE.BRANCH, CLCARD.DEFINITION_,CLCARD.PARENTCLREF,CLFLINE.SIGN,CLFLINE.AMOUNT
) ff
group by ff.KODU,ff.DATE,ff.Department,ff.Branch,ff.UNVANI,ff.GRUPKODU
----- böyle birşey olabilir diye düşünüyorum..