si certo tabelle DB.
	codice:
	select tabDUE.codCommessa,
SUM(tabDUE.cmAZIENDA - tabDUE.subTotale) as COSTO_ANNO_PIANIFICATO
from (
	select tabUno.codCommessa, tabUno.cmAZIENDA,
	SUM(tabUno.SALDO + tabUno.rollingIMPORTO) as subTotale
	from(
		select CO_CM_m.CMCODCOM as codCommessa,--CO_CM_m.CMSERIAL,
		CMTCM_AZI as cmAZIENDA,
		--tr_msracomm.SRACOMM,tr_msracomm.SRAANNO,
		tr_msracomm.SRATOTCOS as SALDO,
		--co_arollcost.RCCOMM,co_drollcostprofris.RCCM, 
		SUM(RCIMPORT) as rollingIMPORTO 
		from CO_CM_m
		left outer join co_commesse on CO_CM_m.CMCODCOM=co_commesse.COMMCODICE
		left outer join  tr_msracomm_m on CO_CM_m.CMCODCOM=tr_msracomm_m.SRACOMM
		left outer join tr_msracomm on tr_msracomm_m.SRACOMM = tr_msracomm.SRACOMM and 
		tr_msracomm_m.SRAANNOC = tr_msracomm.SRAANNOC and tr_msracomm_m.SRAMESEC = tr_msracomm.SRAMESEC
		left outer join co_arollcost on CO_CM_m.CMCODCOM=co_arollcost.RCCOMM
		left outer join co_drollcostprofris  on co_arollcost.RCCM=co_drollcostprofris.RCCM and co_drollcostprofris.RCANN not in ('2012','2013') 
		and co_arollcost.RCNUMCM = co_drollcostprofris.RCNUMCM
		where CO_CM_m.CMCODCOM='000000000000022'and 
		CO_CM_m.CMREV=(select MAX(CO_CM_m.CMREV) from CO_CM_m where CMCODCOM=co_commesse.COMMCODICE and CO_CM_m.CMSTATO='AP')
		and co_arollcost.RCREV=(select MAX(CO_CM_m.CMREV) from CO_CM_m where CMCODCOM=co_commesse.COMMCODICE and CO_CM_m.CMSTATO='AP')
		and tr_msracomm.SRAMESEC='1' and tr_msracomm.SRAANNO='2012' and tr_msracomm.SRATOTCOS<>'0'
		group by CO_CM_m.CMCODCOM,CO_CM_m.CMTCM_AZI,tr_msracomm.SRATOTCOS
	) tabUno
	group by tabUno.codCommessa,tabUno.cmAZIENDA
)tabDUE
group by tabDUE.codCommessa
 
cmAZIENDA = 104448.29738
SALDO = non cè la commessa
rollingIMPORTO = 0.00000
il calcolo è:
[cmAZIENDA - (saldo + rollingIMPORTO )]
mi sono accorta che il SALDO puo non esserci e questo mi da problemi.
perche non mi restituisce NIENTE