How about using a UDF which can be used in SQL Statement and would be much more readable

Thanks Jonathan it works like a german sedan. And thanks for every one for you valuable time.

thank you guys for your time. The data i have shows was in an ideal situation. There can be multiple "IN" if the user forgets to logout or multiple "OUT"

something...

Won't this work?

Update Product

set P2.Account = Case when C2.Account is not null then C2.Account

else (select C1.Account from Product as P1

inner join Category as C1

on P1.Category_code =...