Teradata - Create two rows from one - teradata

Question

I need to create two rows with different keys from one using SQL. I have been unable to accomplish this.
I have one ELEMENT which needs to be separated into two.
GAAP: Should only be populated with Special Handling when it is in
the company A, B, C, or D.
Statutory: Should ALWAYS equal what is in the parent (Special Handling)
My current code does not work because of the case statement. If it is in A,B,C,D then it is assigned correctly, but the second one does not. It only picks up the other companies.
SELECT
CASE
WHEN (AB.DATA_ELEMENT_BUSINESS_NME = 'Special Handling' AND AB.UNIT_COMPANY_NME IN ('A','B','C','D')) THEN 'GAAP Special Handling'
WHEN AB.DATA_ELEMENT_BUSINESS_NME = 'Special Handling' THEN 'Statutory Special Handling'
ELSE AB.DATA_ELEMENT_BUSINESS_NME
END AS DATA_ELEMENT_BUSINESS_NME,
sum(AB.DATA_ELEMENT_AMT) as DATA_ELEMENT_AMT
FROM
Any suggestions?
Update
Data IN: Special Handling -3727286.720000
Data OUT: GAAP Special Handling -3727286.720000
Statutory Special Handling -3727286.720000

Answer 1

For a single input record, you are expecting two output records. The basic idea you are missing here is that how much ever logic you put in there, a single query like this is going to give you a single output record for a single input record.
What you need is a union:
SELECT
'GAAP Special Handling' AS DATA_ELEMENT_BUSINESS_NME,
sum(AB.DATA_ELEMENT_AMT) as DATA_ELEMENT_AMT
FROM YOUR_TABLE
WHERE
AB.DATA_ELEMENT_BUSINESS_NME = 'Special Handling' AND
AB.UNIT_COMPANY_NME IN ('A','B','C','D')
UNION ALL
SELECT
CASE WHEN AB.DATA_ELEMENT_BUSINESS_NME = 'Special Handling'
THEN 'Statutory Special Handling'
ELSE AB.DATA_ELEMENT_BUSINESS_NME
END AS DATA_ELEMENT_BUSINESS_NME,
sum(AB.DATA_ELEMENT_AMT) as DATA_ELEMENT_AMT
FROM YOUR_TABLE