$CREDENTIALED_SECTION = "-Username $USER_NAME -Password $PASSWORD"
.
.
.


Invoke-Sqlcmd -ServerInstance "$SERVER_NAME" -Query "$SQL_STATEMENT" "$CREDENTIALED_SECTION" -Database "$DATABASE"

$CREDENTIALED_SECTION = @{Username=$USER_NAME; Password=$PASSWORD}

Invoke-Sqlcmd -ServerInstance $SERVER_NAME -Query $SQL_STATEMENT @CREDENTIALED_SECTION -Database $DATABASE