I've developed the following SQL.  There are basically 2 tables.  In the first part of this SQL I'm joining table 1 to table 2 and pulling all the records from table 1 and the matching records from table 1.  I then do a UNION to the same thing but this time, I'm joining table 2 to table 1 and pulling all of the records from table 2 and only the matching records from table 1. 
The UNION in each half of the query is so I can get both fixed asset accounts and the accumulated depreciation accounts in the same column.  
I need to do this because there could be data in table 1 and not table 2 and I need to make sure I get all of there differences.  As I expected, there are duplicate rows returned in the results.  I have a couple of questions:
- How do I get rid of the duplicate results? 
- I'm calculating the difference in each half of the query. Is there a better way or place to do this calculation? 
- Is a better way to do this SQL? 
I appreciate your help with these questions?
SELECT
    a.FA_ACCT,
    a.ERACBR,
    a.deptid,
    a.FA_AMT,
    pgal.pstd_ttl_amt,
    CASE WHEN pgal.pstd_ttl_amt IS NULL THEN a.FA_AMT
    ELSE a.FA_AMT - pgal.pstd_ttl_amt END AS DIFF
FROM 
(SELECT 
            pdr.account_fa AS FA_ACCT,
            ir.erac_branch_lgcy_cd AS ERACBR,
            pdr.deptid,
            SUM(pdr.COST) AS FA_Amt
FROM PSFS.PS_DEPR_RPT pdr 
LEFT JOIN INTGRT_RPT.DIM_LOCATION ir ON pdr.deptid = ir.erac_branch_ps_org_cd AND ir.curr_lrd_row_flg = 1
WHERE pdr.BUSINESS_UNIT = 'A0465'
AND pdr.BOOK = 'PERFORM'
AND pdr.FISCAL_YEAR = 2015
AND pdr.ACCOUNTING_PERIOD = 8
AND pdr.GROUP_ASSET_FLAG <> 'M'
--AND ( ? is null or soh.REGION_CD = ?)
GROUP BY FA_ACCT, ERACBR, deptid
UNION All
SELECT
pdr.account_ad AS FA_ACCT,
ir.erac_branch_lgcy_cd AS ERACBR,
pdr.deptid,
SUM(pdr.depr_ltd) AS FA_Amt
FROM PSFS.PS_DEPR_RPT pdr 
LEFT JOIN INTGRT_RPT.DIM_LOCATION ir ON pdr.deptid = ir.erac_branch_ps_org_cd AND ir.curr_lrd_row_flg = 1
WHERE pdr.BUSINESS_UNIT = 'A0465'
AND pdr.BOOK = 'PERFORM'
AND pdr.FISCAL_YEAR = 2015
AND pdr.ACCOUNTING_PERIOD = 8
AND pdr.GROUP_ASSET_FLAG <> 'M'
--AND ( ? is null or soh.REGION_CD = ?)
GROUP BY FA_ACCT, ERACBR, deptid ) a
LEFT JOIN PSFS.PS_GL_ACCT_LDGR PGAL ON a.deptid =pgal.grp_br_ps_org_id
    AND a.fa_acct = pgal.acct_nbr
    AND pgal.fiscal_yr_mth_nbr = 201508
GROUP BY 1,2,3,4,5,6
UNION ALL  
SELECT 
pgal.acct_nbr AS FA_ACCT,
ir.erac_branch_lgcy_cd AS ERACBR,
pgal.grp_br_ps_org_id,
b.FA_AMT,
pgal.pstd_ttl_amt,
CASE WHEN b.fa_amt IS NULL THEN pgal.pstd_ttl_amt
    ELSE b.FA_AMT - pgal.pstd_ttl_amt END AS DIFF
FROM psfs.ps_gl_acct_ldgr pgal
LEFT JOIN INTGRT_RPT.DIM_LOCATION ir ON pgal.grp_br_ps_org_id = ir.erac_branch_ps_org_cd AND ir.curr_lrd_row_flg = 1 
LEFT  JOIN 
    (SELECT 
            pdr.account_fa AS FA_ACCT,
            pdr.deptid,
            SUM(pdr.COST) AS FA_Amt
        FROM PSFS.PS_DEPR_RPT pdr 
    WHERE pdr.BUSINESS_UNIT = 'A0465'
    AND pdr.BOOK = 'PERFORM'
    AND pdr.FISCAL_YEAR = 2015
    AND pdr.ACCOUNTING_PERIOD = 8
    AND pdr.GROUP_ASSET_FLAG <> 'M'
    --AND ( ? is null or soh.REGION_CD = ?)
    GROUP BY FA_ACCT, deptid
UNION All
    SELECT
    pdr.account_ad AS FA_ACCT,
    pdr.deptid,
    SUM(pdr.depr_ltd) AS FA_Amt
    FROM PSFS.PS_DEPR_RPT pdr 
    WHERE pdr.BUSINESS_UNIT = 'A0465'
    AND pdr.BOOK = 'PERFORM'
    AND pdr.FISCAL_YEAR = 2015
    AND pdr.ACCOUNTING_PERIOD = 8
    AND pdr.GROUP_ASSET_FLAG <> 'M'
    --AND ( ? is null or soh.REGION_CD = ?)
    GROUP BY FA_ACCT, deptid) b
ON pgal.grp_br_ps_org_id = b.deptid
AND pgal.acct_nbr = b.fa_acct
WHERE pgal.fiscal_yr_mth_nbr = 201508
AND pgal.acct_nbr BETWEEN 130500 AND 160500   
AND ir.ody_group_cd = 'A0465'
ORDER BY 1, 2
 
    