( SYST-TCODE = 'MIRO' OR SYST-TCODE = 'MIR7' ) AND
BKPF-BUKRS = '1000'
AND ( BKPF-BLART = 'IP' OR BKPF-BLART = 'IS' ) AND
BSEG-KOART = 'K'
( SYST-TCODE = 'MIRO' OR SYST-TCODE = 'MIR7' ) AND
BKPF-BUKRS = '1000'
AND ( BKPF-BLART = 'IP' OR BKPF-BLART = 'IS' ) AND
BSEG-KOART = 'K'