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The same records have been twice because the first A.ITEM_SF is looking for charges, it cross referencing to B. ITEM_XREF to look for amount and item description from D.ITEM_TYPE_TBL.  The same loop goes to Payment method as well. 

In the query it is looking for the latest transaction to find the charges and payment.

Image Added

CU_BAR_SF_00011:

Expression: '' this empty quotation is just created or where it has been used in query?

No, the quotation was never used in this query.  It was created because to make an union with an empty field but later user changed his mind.

 

Financial Aid:

ANTICIPATED_AID (define):

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