gistfile1.txt

SELECT id 
FROM account_move_line l 
WHERE 
    account_id IN 
        (select id 
        FROM account_account 
        WHERE 
            type='receivable' 
            AND 
            active) 
    AND 
    reconcile_id IS NOT NULL 
    AND debit > 0 
    AND 
    (SELECT
        CASE WHEN l.amount_currency < 0            
            THEN - l.amount_currency            
            ELSE l.debit        
        END - coalesce(sum(rl.amount_currency), 0)        
        FROM riba_line rl        
        INNER JOIN riba_order ro ON (rl.order_id = ro.id)        
        WHERE move_line_id = l.id        
        AND ro.state != 'cancel'        
    )
    > 0
    and l.state <> 'draft' 
    AND l.period_id IN 
        (SELECT id 
        FROM account_period 
        WHERE fiscalyear_id IN (1)
        )