$cost_part = ", sum(cast(l.billable * coalesce(u.rate, 0) * time_to_sec(l.duration)/3600 as decimal(10,2))) as cost, null as expenses";
else
$cost_part = ", sum(cast(l.billable * coalesce(upb.rate, 0) * time_to_sec(l.duration)/3600 as decimal(10,2))) as cost, null as expenses";
$cost_part = ", sum(cast(l.billable * coalesce(u.rate, 0) * time_to_sec(l.duration)/3600 as decimal(10,2))) as cost, null as expenses";
else
$cost_part = ", sum(cast(l.billable * coalesce(upb.rate, 0) * time_to_sec(l.duration)/3600 as decimal(10,2))) as cost, null as expenses";