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help on query

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I have this two tables: PO tables and Purchases tables

Purchases data comes from approved transactions from the PO. But when I retrieve data from PO, it should be net of previous received orders like

list of PO = PO - received orders.

I am trying to create a query to retrieve this result using view. On the other hand I was thinking if stored procedure is a better approach. But if stored procedure is better approach of doing this, then may I ask for an example on how to do it on stored procedure.

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