How can we avoid union all in this query.....

Dear All,
I have a query which has union all.I want a query with the same result without using union all.Can anyone help me?Here is my query.............
SELECT DID,
DM.DISTRICT_DESCRIPTION "DISTRICT_NAME",
MID,
DM.DISTRICT_DESCRIPTION || '(D)' "MANDAL_NAME",
200706,
'SD_OB' "EXP_CAT",
SUM(NVL(AMOUNT,0))-SUM(NVL(AMOUNT1,0)) "AMOUNT" FROM
(SELECT SUBSTR(AC.PCC_INFO_CODE,3,2) "DID", SUBSTR(AC.TRANSACTION_ID,6,2) "MID",NVL(SUM(AMOUNT),0) "AMOUNT", 0 "AMOUNT1"
FROM ACCTD_CLAIMS AC
WHERE TO_CHAR(AC.CLAIM_DATE,'YYYYMM') <= PREV_MONTH(200706)
AND AC.HOA_ID='18 '
AND SUBSTR(AC.TRANSACTION_ID,1,3) <> 'CRR'
GROUP BY SUBSTR(AC.PCC_INFO_CODE,3,2),SUBSTR(AC.TRANSACTION_ID,6,2)
union all
SELECT SUBSTR(AC.PCC_INFO_CODE,3,2) "DID", SUBSTR(AC.TRANSACTION_ID,6,2) "MID",0 "AMOUNT" , NVL(SUM(AMOUNT),0) "AMOUNT1"
FROM ACCTD_CLAIMS AC
WHERE
TO_CHAR(AC.PAY_DATE,'YYYYMM') <= PREV_MONTH(200706)
AND AC.HOA_ID='18'
GROUP BY SUBSTR(AC.PCC_INFO_CODE,3,2), SUBSTR(AC.TRANSACTION_ID,6,2)), DISTRICT_MASTER DM
WHERE DM.DISTRICT_ID=DID
GROUP BY DID, MID, DM.DISTRICT_DESCRIPTION;
Regards,
Krishnadeep.

<I want a query with the same result without using union all>
You can write a pipelined function, which will be about ten times the work. Its best to use the simples tools; why don't you want to use UNION ALL since its probably the best answer?

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