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Can someone suggest me with respect to performance tuning of the query?

Issue is with a BIP report for optimizing the report query FYI this is AR report for Aging bucket. please find my initial findings below, request you to please provide your valuable tips for performance check, thanks

  1. 80 % of the report columns has calculations.
  2. Aging bucket being used in optimized manner with CASE statement and DECODE function.
  3. group by is used for aggregate operations.
  4. Report has Union all, subquery being used as a table in whole query.

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