QUERY PLAN
Result (cost=11.10..11.11 rows=1 width=1)
InitPlan 1 (returns $0)
-> Seq Scan on tbl_ledger_account_captions (cost=0.00..11.10 rows=1 width=0)
Filter: ((id <> 170) AND (ledger_id = 1) AND ((serial_no)::text = '100101'::text))