This SQL shows all patients with nonzero patient or insurance credits. You can apply a filter in the dropdown to exclude whatever it is you don't want to see.
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select * from (select patno, round(sum(ins_amount),2) as ins_credit, round(sum(pat_amount),2) as pat_credit from patient_credit_acct group by patno ) where (pat_credit >= 0.01 or pat_credit <=-0.01 or ins_credit >=0.01 or ins_credit <= -0.01)