sqlStmt = "SELECT * FROM 
	Imports..tdsix_balance B
	LEFT JOIN Imports..tdsix_account A ON B.ACID = A.ACID 
	LEFT JOIN (SELECT DISTINCT ACID, MAX(AsOf) AS ASOF FROM Imports..tdsix_account GROUP BY ACID) Z 
	ON A.ACID = Z.ACID"
" +
"where "; 

if (account.equals("")){
sqlStmt = sqlStmt + 
"(B.ACID like '5F%' or B.ACID like '5G%' or B.ACID like '5H%' or B.ACID like '5T%'" +
" or B.ACID like '5J%' or B.ACID like '01%' or B.ACID like '03%')" +
"and B.asof =? " +
"and (A.asof = Z.ASOF or A.asof is null) " +
"order by B.acid";
} 
else {
sqlStmt = sqlStmt + 
"B.ACID like '" + account + "%' " +
"and B.asof =? " +
"and (A.asof = Z.ASOF or A.asof is null) " ;

IF @account IS NULL
BEGIN
	SELECT * FROM 
	Imports..tdsix_balance B
	LEFT JOIN Imports..tdsix_account A ON B.ACID = A.ACID 
	LEFT JOIN (SELECT DISTINCT ACID, MAX(AsOf) AS ASOF FROM Imports..tdsix_account GROUP BY ACID) Z 
	ON A.ACID = Z.ACID 
	WHERE 
		LEFT(B.ACID,2) IN ('5F','5G','5H','5T','5J','01','03')		
		AND(A.AsOf = Z.ASOF or A.AsOf IS NULL)
          ORDER BY
           B.ACID
END
ELSE
BEGIN
	SELECT * FROM 
	Imports..tdsix_balance B
	LEFT JOIN Imports..tdsix_account A ON B.ACID = A.ACID 
	LEFT JOIN (SELECT DISTINCT ACID, MAX(AsOf) AS ASOF FROM Imports..tdsix_account GROUP BY ACID) Z 
	ON A.ACID = Z.ACID 
	WHERE 
		B.ACID LIKE @account+'%'
		AND (A.AsOf = Z.ASOF OR A.AsOf IS NULL)
       ORDER BY
           B.ACID
END

AND ((@Status = 1 AND table.Status = 1)
	OR
	(@Status = 0))
AND ((@ProductColor = 'yellow' AND table.Color = 'yellow')
	OR
        (@ProductColor = 'red' AND table.Color = 'red')
        OR
	(@ProductColor IN ('blue','green','')))

IF @account = '' OR LEN(@account) = 0 OR @account IS NULL
    whereStmt = "WHERE Id1 BETWEEN 'AA' AND 'KK' AND Id2 IS NULL"
ELSEIF @account <> '' AND LEN(@account) > 0 AND @account IS NOT NULL
    whereStmt = "WHERE Id1 BETWEEN 'MM' AND 'ZZ' AND Id2 IS NOT NULL"
ELSEIF @account > 100
    whereStmt = "WHERE ......." and so on

WHERE
(
	(@account = '' OR LEN(@account) = 0 OR @account IS NULL)
	AND
	(
		(Id1 BETWEEN 'AA' AND 'KK' AND Id2 IS NULL)
		OR
		(Id1 BETWEEN 'MM' AND 'ZZ' AND Id2 IS NOT NULL)
	)
)
OR
(
	@account > 100
)