SELECT
TRUNC(MONTHS_BETWEEN (LEAST(NVL(:P_TO_DATE,SYSDATE),SYSDATE), NVL(:START_DATE,:START_DATE))/12) Y
,TRUNC(MONTHS_BETWEEN (LEAST(NVL(:P_TO_DATE,SYSDATE),SYSDATE), NVL(:START_DATE,:START_DATE))) -
TRUNC(MONTHS_BETWEEN (LEAST(NVL(:P_TO_DATE,SYSDATE),SYSDATE), NVL(:START_DATE,:START_DATE))/12)*12 M
,TRUNC((MONTHS_BETWEEN (LEAST(NVL(:P_TO_DATE,SYSDATE),SYSDATE), NVL(:START_DATE,:START_DATE)) -
TRUNC(MONTHS_BETWEEN (LEAST(NVL(:P_TO_DATE,SYSDATE),SYSDATE), NVL(:START_DATE,:START_DATE)))) * 30 ) D
from dual
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