Select
    lot_id,
    sum(finsum)finsum,
    sum(finsum_f)finsum_f
From(
Select lot_id,
     finsum,
     finsum_f,
     -- Ограничение на квр 244, т.к. на 30.01.23 данный квр ТОЛЬКО у ЦС '0510057840'
     case
        when (tar.targetexpenseitemcode in ( select targetexpenseitemcode from dwh_targetexpenseitemcode_aip where year='2024' /*year*/) and tar.expensetypecode not in ('244'))               --      !!!!!!!!!!!
        or (tar.targetexpenseitemcode='022E15305F' and tar.expensetypecode='414' and tar.kosgucode='310' and tar.contragent_account='0230004') -- правило по письму крицкой от 5.10.222
        or tar.aip_code is not null
        then 'Да' else 'Нет'
  end priznak_aip  --Признак совпадения целевой статьи (АИП)
From FIN_TARG_CON_2024_VIEW /*year*/ tar                                                                   --      !!!!!!!!!!!
)
Where finsum is not null
Group By lot_id
-- , targetexpenseitemcode  ,budget_type ,expensetypecode,kosgucode ,contragent_account ,tar.aip_code