Thank Lennart,
I put condition as:
(
( costplan.status_code == costplan.status_code__oldValue ) &&
(( costplan.plan_type_code == lookup("FIN_PLAN_TYPE", "BUDGET") ) &&
( costplan.status_code == lookup("FIN_PLAN_STATUS", "APPROVED") ) &&
(costplan.is_plan_of_record == 1))
)
It Worked Properly