- my $where_type = "AND tax.report_headings.type = '$type'" if ( $type );
- my $where_dcp = "AND tax.report_variables.dec_places = '$dec_places'" if ( defined $dec_places );
+ my $where_type = $type ? "AND tax.report_headings.type = '$type'" : '';
+ my $where_dcp = defined $dec_places ? "AND tax.report_variables.dec_places = '$dec_places'" : '';