select c.accountid,c.offername,min(c.startdate),max(c.enddate)

from billingRecord c, packagetype p

where packagetypeid in (0,2) and c.accountid in ('123456789', '321654987')

and c.startdate is NOT NULL and c.enddate is NOT NULL

group by c.accountid,c.offername

order by 1

go