select r.direct_labor,r.indirect_labor,er.*

  from T_CO_MONTH_INDIRECT_MANPOWER er, T_CO_SUMMARY_MANPOWER r

 where er.product_line = r.product_line

   and er.record_date = r.date_record and r.date_record=to_date('${if(recorddate>=today(),today(),recorddate)}','yyyy-mm-dd')

select r.direct_labor,r.indirect_labor,er.*

  from T_CO_MONTH_INDIRECT_MANPOWER er, T_CO_SUMMARY_MANPOWER r

 where er.product_line = r.product_line

   and er.record_date = r.date_record 

${if(recorddate>=today(),"and r.date_record=to_date('"+format(today(),"yyyy-MM-dd")+"','yyyy-mm-dd')","and r.date_record=to_date('"+recorddate+"','yyyy-mm-dd')")}