IF NOT EXISTS (SELECT 1 FROM KSQL_USERCOLUMNS WHERE KSQL_COL_TABNAME = 'T_ER_EXPENSEPOOLBILL' AND KSQL_COL_NAME ='FFORMGROUP') 
 ALTER TABLE T_ER_EXPENSEPOOLBILL ADD (FFORMGROUP BIGINT DEFAULT 0 NOT NULL );
IF NOT EXISTS (SELECT 1 FROM KSQL_USERCOLUMNS WHERE KSQL_COL_TABNAME = 'T_ER_EXPENSEPOOLBILL' AND KSQL_COL_NAME ='FITEMALLTAXCLASSCODE') 
 ALTER TABLE T_ER_EXPENSEPOOLBILL ADD (FITEMALLTAXCLASSCODE VARCHAR(100) DEFAULT ' ' NOT NULL );