CREATE VIEW dbo.CARI_BAKIYELER
  AS
  SELECT QQ.DEFINITION_,SUM(ALACAK)-SUM(BORC) AS BAKIYE FROM
  (
  (SELECT DEFINITION_,SUM(AMOUNT) AS ALACAK, 0 AS BORC FROM [IHR].[dbo].[CARI_HAREKETLER] WHERE CANCELLED=0 AND BA='ALACAK' GROUP BY DEFINITION_)
  UNION ALL
  (SELECT DEFINITION_,0 AS ALACAK, SUM(AMOUNT) AS BORC FROM [IHR].[dbo].[CARI_HAREKETLER] WHERE CANCELLED=0 AND BA='BORÇ' GROUP BY DEFINITION_)
  )QQ
  GROUP BY QQ.DEFINITION_