SELECT *
FROM 
(
SELECT         a.ACCOUNT_ID   AS ACCOUNT_ID,
               a.ACCOUNT_ID - 23860000000000000  AS CANVAS_ID,
               a.ACCOUNT_NAME AS ACCOUNT_NAME,
               0              AS DEPTH_OF_ACCOUNT,
               a.WORKFLOW_STATE,
               NULL           PARENT_ACCOUNT,
               NULL           PARENT_ACCOUNT_ID,
               NULL           GRANDPARENT_ACCOUNT,
               NULL           GRANDPARENT_ACCOUNT_ID,
               a.ACCOUNT_NAME ROOT_ACCOUNT,
               a.ACCOUNT_ID   ROOT_ACCOUNT_ID,
               NULL           SUBACCOUNT1,
               NULL           SUBACCOUNT1_ID,
               NULL           SUBACCOUNT2,
               NULL           SUBACCOUNT2_ID,
               NULL           SUBACCOUNT3,
               NULL           SUBACCOUNT3_ID
          FROM BI_ACCOUNTS a
         WHERE a.ACCOUNT_ID = '23860000000000001' AND a.PARENT_ACCOUNT_ID IS NULL
         UNION ALL
         SELECT b.ACCOUNT_ID   AS ACCOUNT_ID,
               b.ACCOUNT_ID - 23860000000000000  AS CANVAS_ID,
               b.ACCOUNT_NAME AS ACCOUNT_NAME,
               1             AS DEPTH_OF_ACCOUNT,
               b.WORKFLOW_STATE,
               NULL AS PARENT_ACCOUNT,
               '23860000000000001'    AS PARENT_ACCOUNT_ID,
               NULL           GRANDPARENT_ACCOUNT,
               NULL           GRANDPARENT_ACCOUNT_ID,
               NULL AS ROOT_ACCOUNT,
               '23860000000000001'  AS ROOT_ACCOUNT_ID,
               b.ACCOUNT_NAME AS SUBACCOUNT1,
               b.ACCOUNT_ID   SUBACCOUNT1_ID,
               NULL           SUBACCOUNT2,
               NULL           SUBACCOUNT2_ID,
               NULL           SUBACCOUNT3,
               NULL           SUBACCOUNT3_ID
          FROM BI_ACCOUNTS b
         WHERE b.ACCOUNT_ID <> '23860000000000001' AND b.PARENT_ACCOUNT_ID = '23860000000000001'
        UNION ALL
        SELECT DISTINCT c.ACCOUNT_ID      AS ACCOUNT_ID,
               c.ACCOUNT_ID - 23860000000000000   AS CANVAS_ID,
               c.ACCOUNT_NAME    AS ACCOUNT_NAME,
               c1.DEPTH              AS DEPTH_OF_ACCOUNT, --2
               c.WORKFLOW_STATE,
               NULL AS PARENT_ACCOUNT,
               c.ACCOUNT_ID AS PARENT_ACCOUNT_ID,
               NULL AS GRANDPARENT_ACCOUNT,
               '23860000000000001' AS GRANDPARENT_ACCOUNT_ID,
               NULL AS ROOT_ACCOUNT,
               '23860000000000001' AS ROOT_ACCOUNT_ID,
               NULL AS SUBACCOUNT1,
               c.PARENT_ACCOUNT_ID AS SUBACCOUNT1_ID,
               NULL AS SUBACCOUNT2,
               c.ACCOUNT_ID AS SUBACCOUNT2_ID,
               NULL AS SUBACCOUNT3,
               NULL AS SUBACCOUNT3_ID
          FROM BI_ACCOUNTS c,
          (SELECT DISTINCT ACCOUNT_ID, DEPTH FROM BI_USER_ACCOUNT_ASSOC) c1
         WHERE   c.ACCOUNT_ID = c1.ACCOUNT_ID  
         and c1.DEPTH = 2
         AND c.ACCOUNT_ID <> '23860000000000001' AND c.PARENT_ACCOUNT_ID <> '23860000000000001'
       UNION ALL
        SELECT d.ACCOUNT_ID      AS ACCOUNT_ID,
               d.ACCOUNT_ID - 23860000000000000   AS CANVAS_ID,
               d.ACCOUNT_NAME    AS ACCOUNT_NAME,
               d1.depth           AS DEPTH_OF_ACCOUNT, --3
               d.WORKFLOW_STATE,
               NULL PARENT_ACCOUNT,
               d.PARENT_ACCOUNT_ID,
               NULL as  GRANDPARENT_ACCOUNT,
               NULL               AS GRANDPARENT_ACCOUNT_ID, --unknown
               NULL  As ROOT_ACCOUNT,
               '23860000000000001'               AS ROOT_ACCOUNT_ID,
               NULL AS SUBACCOUNT1,
               NULL                 AS SUBACCOUNT1_ID,    --unknown
               NULL AS SUBACCOUNT2,
               d.PARENT_ACCOUNT_ID               AS SUBACCOUNT2_ID,
               NULL AS SUBACCOUNT3,
               d.ACCOUNT_ID              AS SUBACCOUNT3_ID
           FROM BI_ACCOUNTS d,
           (SELECT DISTINCT ACCOUNT_ID, DEPTH FROM BI_USER_ACCOUNT_ASSOC) d1
         WHERE   d.ACCOUNT_ID = d1.ACCOUNT_ID  
         and d1.DEPTH = 3  
         AND d.ACCOUNT_ID <> '23860000000000001' AND d.PARENT_ACCOUNT_ID <> '23860000000000001'
      UNION ALL
        SELECT e.ACCOUNT_ID      AS ACCOUNT_ID,
               e.ACCOUNT_ID - 23860000000000000   AS CANVAS_ID,
               e.ACCOUNT_NAME    AS ACCOUNT_NAME,
               e1.depth           AS DEPTH_OF_ACCOUNT, --4
               e.WORKFLOW_STATE,
               NULL AS PARENT_ACCOUNT,
               NULL AS PARENT_ACCOUNT_ID, --unknown
               NULL AS  GRANDPARENT_ACCOUNT,
               NULL             AS GRANDPARENT_ACCOUNT_ID, --unknown same as parent_id
               NULL  As ROOT_ACCOUNT,
               '23860000000000001'               AS ROOT_ACCOUNT_ID,
               NULL AS SUBACCOUNT1,
               NULL              AS SUBACCOUNT1_ID,   --unknown 
               NULL AS SUBACCOUNT2,
               e.PARENT_ACCOUNT_ID                AS SUBACCOUNT2_ID,
               NULL AS SUBACCOUNT3,
               NULL              AS SUBACCOUNT3_ID --unknown
           FROM BI_ACCOUNTS e,
           (SELECT DISTINCT ACCOUNT_ID, DEPTH FROM BI_USER_ACCOUNT_ASSOC) e1
         WHERE   e.ACCOUNT_ID = e1.ACCOUNT_ID  
         and e1.DEPTH = 4 
         )
         WHERE (ACCOUNT_ID = '23860000000000001' AND PARENT_ACCOUNT_ID IS NULL)              --depth in account = 0
            OR (ACCOUNT_ID = '23860000000000062' AND PARENT_ACCOUNT_ID = '23860000000000001')--depth in account = 1
            OR (ACCOUNT_ID = '23860000000000157' AND PARENT_ACCOUNT_ID = '23860000000000062')--depth in account = 2
            OR (ACCOUNT_ID = '23860000000000203' AND PARENT_ACCOUNT_ID = '23860000000000157')--depth in account = 3
            OR (ACCOUNT_ID = '23860000000000379' AND PARENT_ACCOUNT_ID = '23860000000000203')--depth in account = 4
         ;