Another request to remove operator less

Hi all

The query below follows

First query to find all accounts GL within the beach and the second date query find all elimination of installation of elimination of GL GL accounts.
Using less, I will know which represents is not configured in GL elimination setup form. I need your help to find the desired output using not least?
What are the other alternatives?
SELECT
    /*+ ORDERED
    USE_NL(jel jeh jeb cat src)
    INDEX(jel GL_JE_LINES_N1)
    INDEX(jeh GL_JE_HEADERS_U1)
    INDEX(jeb GL_JE_BATCHES_U1)
    INDEX(cat GL_JE_CATEGORIES_TL_U1)
    INDEX(src GL_JE_SOURCES_TL_U1) */
    CC.SEGMENT1
    ||'.'
    ||CC.segment2
    ||'.'
    ||CC.segment3
    ||'.'
    ||cc.segment4
    ||'.'
    || cc.segment5
    ||'.'
    || cc.segment6 Account,
    decode(sysdate,sysdate,sysdate,jel.effective_date) trx_date 
  FROM gl_code_combinations cc,
    gl_je_lines jel,
    gl_je_headers jeh,
    gl_je_batches jeb,
    gl_je_categories cat,
    gl_je_sources src
  WHERE cc.CHART_OF_ACCOUNTS_ID = 50308
  AND cc.segment2              IN ('111710','201910')
  AND jel.code_combination_id   = cc.code_combination_id
  AND jel.status
    || ''                = 'P'
  AND (jel.accounted_cr != 0
  OR jel.accounted_dr   != 0)
  AND jeh.je_header_id   = jel.je_header_id
  AND jeh.actual_flag    = 'A'
  AND jeh.currency_code       != 'STAT'
  AND jeb.je_batch_id          = jeh.je_batch_id
  AND jeb.average_journal_flag = 'N'
  AND src.je_source_name       = jeh.je_source
  AND cat.je_category_name     = jeh.je_category
  and jel.effective_date between to_date('01-JAN-2011','DD-MON-RRRR') and to_date('31-MAY-2011','DD-MON-RRRR')
  MINUS
  SELECT (source_segment1
    ||'.'
    ||source_segment2
    ||'.'
    ||source_segment3
    ||'.'
    ||source_segment4
    ||'.'
    ||source_segment5
    ||'.'
    ||source_segment6) def_acnt,
    sysdate
  FROM GL_ELIM_ACCOUNTS_MAP

SELECT
/ * + ORDERED
USE_NL (jel jeh jeb cat CBC)
INDEX (JEL GL_JE_LINES_N1)
INDEX (jeh GL_JE_HEADERS_U1)
INDEX (JEB GL_JE_BATCHES_U1)
INDEX (CAT GL_JE_CATEGORIES_TL_U1)
INDEX (CBC GL_JE_SOURCES_TL_U1) * /.
CC. SEGMENT1
||'.'
|| CC.segment2
||'.'
|| CC.segment3
||'.'
|| CC.segment4
||'.'
|| CC.segment5
||'.'
|| CC.segment6 account,
Decode(sysdate,sysdate,sysdate,JEL.effective_date) trx_date
OF gl_code_combinations cc,.
JEL gl_je_lines,
gl_je_headers jeh,
Jeb gl_je_batches,
gl_je_categories cat,
CBC gl_je_sources
WHERE cc. CHART_OF_ACCOUNTS_ID = 50308
AND cc.segment2 IN ('111710 ', ' 201910')
AND jel.code_combination_id = cc.code_combination_id
AND jel.status
|| '' = 'P'
AND (jel.accounted_cr! = 0)
GOLD jel.accounted_dr! = 0)
AND jeh.je_header_id = jel.je_header_id
AND jeh.actual_flag = 'A '.
AND jeh.currency_code! = "STAT."
AND jeb.je_batch_id = jeh.je_batch_id
AND jeb.average_journal_flag = n
AND src.je_source_name = jeh.je_source
AND cat.je_category_name = jeh.je_category
and jel.effective_date between to_date('01-JAN-2011','DD-MON-RRRR') and to_date('31-MAY-2011','DD-MON-RRRR')
NOT IN)
SELECT (source_segment1
||'.'
|| source_segment2
||'.'
|| source_segment3
||'.'
|| source_segment4
||'.'
|| source_segment5
||'.'
|| def_acnt source_segment6),
SYSDATE
OF GL_ELIM_ACCOUNTS_MAP)

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