SQL свернут ряды в столбцы
SELECT
SS.SEC_NAME,
STUFF((SELECT '; ' + US.USR_NAME
FROM USRS US
WHERE US.SEC_ID = SS.SEC_ID
ORDER BY USR_NAME
FOR XML PATH('')), 1, 1, '') [SECTORS/USERS]
FROM SALES_SECTORS SS
GROUP BY SS.SEC_ID, SS.SEC_NAME
ORDER BY 1
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