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SELECT a.FIN_COA_CD,a.ACCOUNT_NBR 
FROM ca_account_t a
LEFT OUTER JOIN uciuc_ca_account_xwext_t b on (a.FIN_COA_CD = b.FIN_COA_CD and a.ACCOUNT_NBR = b.ACCOUNT_NBR)
WHERE
  a.ACCT_CLOSED_IND <> 'Y'
  AND (a.ACCT_EXPIRATION_DT >= getdate() or a.ACCT_EXPIRATION_DT IS NULL)
  AND (a.ACCT_EFFECT_DT <= GETDATE())