You had a preview button and you didn't use it.

This is my interpretation of your code, laid out in a more readable manner. Just out of curiosity, what company is this code coming from?

# Query the database for a list of accounts,
# contracts and products that are of interest.
# Where "of interest" is defined as may have
# terminated a required product in the last
# 2 months.

my $sqlcmd=qq^
SELECT
  cmf.account_no,
  cc.contract_type,
  to_char(cc.start_dt,'mon dd YYYY HH:MM:ss') start_dt,
  ciem.external_id,
  emf_p.element_id,
  to_char(emf_p.product_inactive_dt,
    'mon dd YYYY HH:MM:ss') product_inactive_dt
FROM
  CMF cmf,
  CUSTOMER_CONTRACT cc,
  SERVICE emf,
  SERVICE emf_c,
  PRODUCT emf_p,
  CUSTOMER_ID_EQUIP_MAP ciem ,
  product_charge_map pcm
WHERE
  cmf.account_no = emf_c.parent_account_no AND
  ( (cmf.account_no = cc.parent_account_no AND
      cc.contract_level = 1
    ) OR
    (emf_c.subscr_no = cc.parent_subscr_no AND
      emf_c.subscr_no_resets = cc.parent_subscr_no_resets
      AND cc.contract_level = 3
    )
  )^;
# Add list of interesting contracts.
$sqlcmd ="$sqlcmd AND (";
$i = 0;
foreach $contract_key (sort(keys(%contracts))) {
    $sqlcmd="$sqlcmd cc.contract_type = $contract_key";
    $i++;
    if ($i < $contract_count) {
        $sqlcmd=" $sqlcmd OR ";
    }
}
$sqlcmd="$sqlcmd )";
$sqlcmd =qq^ $sqlcmd AND
  (cc.end_dt is NULL OR cc.end_dt >= emf_p.product_inactive_dt) AND
  cmf.account_no = emf.parent_account_no AND
  emf.subscr_no = emf_c.subscr_no AND
  emf.subscr_no = ciem.subscr_no AND
  emf.subscr_no_resets = ciem.subscr_no_resets AND
  ciem.external_id_type = 1 AND
  emf.subscr_no = emf_p.parent_subscr_no AND
  emf.subscr_no_resets = emf_p.parent_subscr_no_resets AND
  emf_p.tracking_id =pcm.tracking_id AND
  emf_p.tracking_id_serv=pcm.tracking_id_serv AND
  emf_p.parent_account_no=pcm.parent_account_no AND
  PCM.inactive_dt is not NULL AND
  PCM.billed_thru_dt is not NULL AND
  emf_p.product_inactive_dt <= to_date('$now','mm/dd/yyyy') AND
  emf_p.product_inactive_dt > to_date('$one_month','mm/dd/yyyy'
)^;
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