$filter
UNION ALL
SELECT ac.acc_trans_id, ac.transdate, ac.trans_id,gl.id, ac.amount, ac.taxkey,
gl.reference AS invnumber, gl.transdate AS duedate, ac.amount as umsatz, NULL as deliverydate,
$filter
UNION ALL
SELECT ac.acc_trans_id, ac.transdate, ac.trans_id,gl.id, ac.amount, ac.taxkey,
gl.reference AS invnumber, gl.transdate AS duedate, ac.amount as umsatz, NULL as deliverydate,