simulated not equal to frozen detailed by cost element

SELECT ibitm, iblitm, ibaitm, ibmcu, ibstkt,ibacq/100000 "ACQ", ieledg "LEDG", iecost "COST",iexsmc/10000 "SIM NET", iexscr/10000 "SIM TOT", iestdc/10000 "FRZ NET", iecsl/10000 "FRZ TOT",
(select COUNCS/10000 from USPDDTA.F4105 where  COITM = IBITM
and COMCU = IBMCU and COLEDG = IELEDG ) "std cost"  
FROM uspddta.F4102,uspddta.F30026 WHERE ibitm = ieitm AND ibmcu = iemmcu AND ieledg in( '07' ,'05') AND iexscr <> iecsl and ibstkt <> 'O'
ORDER BY ibitm, ibmcu, ieledg, iecost;