select * from (values ('$D$Failov:12345:54362:28564'), ('$D$Failov:12345:')) v(failover)

),

cte as (

select failover, convert(varchar(max), NULL) as acct, convert(varchar(max), stuff(failover, 1, 10, '')) as rest, 0 as lev

from t

union all

select failover, left(rest, 5), stuff(rest, 1, 6, ''), lev + 1

from cte

where rest > ':'

)

select failover, acct, lev

from cte

where lev > 0