understanding the log advisor Section 4 Retructure SQL finding

hello,
       I would like understand the report sql-tune that i joined.
i have found the FINDINGS SECTION (4 findings)
and in the comment 4- i do understand what i have to remove because i do not see the section 4.

which guru may help me ?

best regards
JP
        DBMS_SQLTUNE.REPORT_TUNING_TASK('TASK_64155')                                                                                                                                                          
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SQL Text: SELECT SUM(NVL(DECODE(PCT.EXPENDITURE_CATEGORY,'R2-ACHATS',PCT.ACCT_                                                                                                                         
          BURDENED_COST,0),0)),SUM(NVL(DECODE(PCT.EXPENDITURE_CATEGORY,'R2-ACH                                                                                                                         
          ATS',0,PCT.ACCT_BURDENED_COST),0))   FROM PA_COMMITMENT_TXNS_V                                                                                                                               
          PCT,FND_FLEX_VALUES FFV,HR_ALL_ORGANIZATION_UNITS HAOU  WHERE                                                                                                                                
          PCT.PROJECT_ID = :b1  AND HAOU.ORGANIZATION_ID =