SELECT DISTINCT
(CASE WHEN idh.idh_slspsn##1 IS NULL OR idh.idh_slspsn##1 = '' THEN 'NO DISTRIBUTOR' ELSE idh.idh_slspsn##1 END) AS Distributor,
(CASE WHEN idh.idh_slspsn##2 IS NULL OR idh.idh_slspsn##2 = '' THEN 'NO REP' ELSE idh.idh_slspsn##2 END) AS Rep,
LEFT(idh.idh_slspsn##2,len(idh_slspsn##2 - 3)) AS Repshort
FROM FinanceDev.dbo.idh_hist idh
WHERE idh.idh_acct <> '21700' AND idh.idh_acct <> '42060'
ORDER BY Distributor, Rep ASC