PL/SQL环境中 字段=nvl(参数,字段)问题

问题：

/*vp是AR模块的收款、客户相关表（地点、账户、组织）、子分类账相关联的视图 */
条件1：AND vp.BILL_TO_CUSTOMER_ID = nvl(p_customer_id, vp.BILL_TO_CUSTOMER_ID)
条件2：AND (vp.BILL_TO_CUSTOMER_ID = p_customer_id OR p_customer_id IS NULL)

PL/SQL环境中，上面两个条件是等价的吗？

答案：
有其他表关联的条件下，不是等价的，因为 收款上没有客户ID，只有地点id，通过地点id关联相关表取得客户id，这种间接关联的是不等价的。

视图如下,此视图是从AR模块追溯到子分类账

CREATE OR REPLACE VIEW CUX_AR_ALL_SLA_V AS
SELECT CT.ORG_ID,
       ct.trx_number,
       CT.BILL_TO_CUSTOMER_ID,
       h.accounting_date gl_date,
       h.period_name,
       l.entered_dr,
       l.entered_cr,
       l.accounted_dr,
       l.accounted_cr,
       l.code_combination_id,
       ct.attribute1,
       ct.attribute2,
       TE.ENTITY_CODE,
       h.ledger_id
  FROM xla.xla_ae_headers           h,
       xla.xla_ae_lines             l,
       xla.xla_events               e,
       xla.xla_transaction_entities te,
       ra_customer_trx_all          ct
 WHERE h.application_id = l.application_id
       AND h.ae_header_id = l.ae_header_id
       AND h.application_id = e.application_id
       AND h.event_id = e.event_id
       AND h.application_id = te.application_id
       AND h.entity_id = te.entity_id
       AND te.application_id = 222
       AND te.entity_code = 'TRANSACTIONS'
       AND nvl(te.source_id_int_1, (-99)) = ct.customer_trx_id
       AND h.gl_transfer_status_code = 'Y'

UNION ALL
-- 收款、核销、杂项收款
SELECT CR.ORG_ID,
       cr.receipt_number,
       hca.cust_account_id,
       h.accounting_date gl_date,
       h.period_name,
       l.entered_dr,
       l.entered_cr,
       l.accounted_dr,
       l.accounted_cr,
       l.code_combination_id,
       cr.attribute1,
       cr.attribute2,
       te.entity_code,
       h.ledger_id
  FROM xla.xla_ae_headers           h,
       xla.xla_ae_lines             l,
       xla.xla_events               e,
       xla.xla_transaction_entities te,
       ar_cash_receipts_all         cr,
       hz_parties                   hp, --客户组织表
       hz_cust_accounts             hca, --客户表
       hz_cust_acct_sites_all       hcas, --客户地点表
       hz_cust_site_uses_all        hcs --客户地点用图表
 WHERE h.application_id = l.application_id
       AND h.ae_header_id = l.ae_header_id
       AND h.application_id = e.application_id
       AND h.event_id = e.event_id
       AND h.application_id = te.application_id
       AND h.entity_id = te.entity_id
       AND te.application_id = 222
       AND te.ledger_id = 2022
       AND te.entity_code = 'RECEIPTS'
       AND nvl(te.source_id_int_1, -99) = cr.cash_receipt_id
       AND hcs.site_use_id = cr.customer_site_use_id
       AND hca.party_id = hp.party_id
       AND hca.cust_account_id = hcas.cust_account_id
       AND hcas.cust_acct_site_id = hcs.cust_acct_site_id
       AND hp.attribute_category = 'CUSTOMER'
       AND h.gl_transfer_status_code = 'Y'
UNION ALL
-- ADJUSTMENTS
SELECT ADJ.ORG_ID,
       ct.trx_number,
       ct.bill_to_customer_id,
       h.accounting_date gl_date,
       h.period_name,
       l.entered_dr,
       l.entered_cr,
       l.accounted_dr,
       l.accounted_cr,
       l.code_combination_id,
       ct.attribute1,
       ct.attribute2,
       te.entity_code,
       h.ledger_id
  FROM xla.xla_ae_headers           h,
       xla.xla_ae_lines             l,
       xla.xla_events               e,
       xla.xla_transaction_entities te,
       ar_adjustments_all           adj,
       ra_customer_trx_all          ct
 WHERE h.application_id = l.application_id
       AND h.ae_header_id = l.ae_header_id
       AND h.application_id = e.application_id
       AND h.event_id = e.event_id
       AND h.application_id = te.application_id
       AND h.entity_id = te.entity_id
       AND te.application_id = 222
       AND te.entity_code = 'ADJUSTMENTS'
       AND nvl(te.source_id_int_1, (-99)) = adj.adjustment_id
       AND adj.customer_trx_id = ct.customer_trx_id
       AND h.gl_transfer_status_code = 'Y'
;