allSqrsFill

WITH
sqrsFill
AS
(
	SELECT B_Q_ID, [R], [G], [B]
	FROM
	(
		SELECT B_Q_ID, V_COLOR, B_VOL
		FROM utB utB
		JOIN utV utV ON utB.B_V_ID = utV.V_ID
	) t
	PIVOT
	(
		SUM(B_VOL)
		FOR V_COLOR IN ([R], [G], [B])
	) pv
),
allSqrsFill
AS
(
	SELECT B_Q_ID,
		ISNULL(R, 0) AS R,
		ISNULL(G, 0) AS G,
		ISNULL(B, 0) AS B
	FROM sqrsFill
	UNION
	SELECT Q_ID, 0, 0, 0
	FROM utQ
	WHERE Q_ID NOT IN
	(
		SELECT B_Q_ID
		FROM sqrsFill
	)
)
SELECT *
FROM allSqrsFill