simulated not equal to frozen summarized

SELECT ibitm, iblitm, ibaitm, ibmcu, ibstkt,ibacq/100000 "ACQ",
(SELECT sum(lipqoh)/100000 FROM uspddta.F41021 LI WHERE LI.LIITM = IBITM AND LI.LIMCU = IBMCU ) "Inv_Onhand",
ieledg "Ledger Type", sum(iexsmc)/10000,sum( iexscr)/10000, sum(iestdc)/10000, sum(iecsl)/10000,
(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 IBSTKT <> 'O'
GROUP BY ibitm, iblitm, ibaitm, ibmcu,ibstkt,ibacq, ieledg
HAVING (sum(iexscr) <> sum(iecsl) OR sum(iecsl) <> (SELECT councs FROM uspddta.F4105 WHERE  COITM = ibitm
and COMCU = IBMCU and COLEDG = IELEDG )) ;