SQL Server 2012

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CREATE TABLE T
	([Order_NO] varchar(10), [MO_NO] varchar(10), [DEP] varchar(3), [PRD_NO] varchar(12), [QTY] int, [STD_QTY] numeric, [QTY_DIF] numeric)
;
	
INSERT INTO T
	([Order_NO], [MO_NO], [DEP], [PRD_NO], [QTY], [STD_QTY], [QTY_DIF])
VALUES
	('SO17110026', 'MO17110824', 'MO2', '3CA002-00120', 40681, 40380.48, 300.52),
	('SO17110026', 'MO17110824', 'MO2', '3CA002A00110', 41125, 40380.48, 744.52),
	('SO17110026', 'MO17110825', 'MO1', '403010060002', 40381, 40380.48, 0.52),
	('SO17110026', 'MO17110825', 'MO1', '601001000734', 69, 68.102, 0.898),
	('SO17110026', 'MO17110826', 'MO1', '601002000004', 2862, 2861.4858, 0.5142),
	('SO17110026', 'MO17110826', 'MO1', '601005000127', 1499, 1498.6446, 0.3554),
	('SO17110026', 'MO17110826', 'MO1', '601007000001', 69, 68.102, 0.898),
	('SO17110029', 'MO17110825', 'MO1', '40107008CM01', 238010, 237658.3374, 351.6626),
	('SO17110029', 'MO17110825', 'MO1', '40107008CM33', 110000, 109149.843, 850.157)
;
9 rows affected

CREATE TABLE T_Excepted
	([Order_NO] varchar(10), [MO_NO] varchar(10), [DEP] varchar(3), [PRD_NO] varchar(12), [QTY] int, [STD_QTY] numeric, [QTY_DIF] numeric)
;
	
INSERT INTO T_Excepted
	([Order_NO], [MO_NO], [DEP], [PRD_NO], [QTY], [STD_QTY], [QTY_DIF])
VALUES
	('SO17110026', 'MO17110824', 'MO2', '3CA002-00120', 40681, 40380.48, 300.52),
	(NULL, NULL, NULL, '3CA002A00110', 41125, 40380.48, 744.52),
	(NULL, 'MO17110825', 'MO1', '403010060002', 40381, 40380.48, 0.52),
	(NULL, NULL, NULL, '601001000734', 69, 68.102, 0.898),
	(NULL, 'MO17110826', 'MO1', '601002000004', 2862, 2861.4858, 0.5142),
	(NULL, NULL, NULL, '601005000127', 1499, 1498.6446, 0.3554),
	(NULL, NULL, NULL, '601007000001', 69, 68.102, 0.898),
	('SO17110029', 'MO17110825', 'MO1', '40107008CM01', 238010, 237658.3374, 351.6626),
	(NULL, NULL, NULL, '40107008CM33', 110000, 109149.843, 850.157)
;
9 rows affected

select * from T_Excepted


Order_NO
MO_NO
DEP
PRD_NO
QTY
STD_QTY
QTY_DIF


SO17110026
MO17110824
MO2
3CA002-00120
40681
40380
301

null
null
null
3CA002A00110
41125
40380
745

null
MO17110825
MO1
403010060002
40381
40380
1

null
null
null
601001000734
69
68
1

null
MO17110826
MO1
601002000004
2862
2861
1

null
null
null
601005000127
1499
1499
0

null
null
null
601007000001
69
68
1

SO17110029
MO17110825
MO1
40107008CM01
238010
237658
352

null
null
null
40107008CM33
110000
109150
850


SELECT
    IIF(Order_NO = LAG(Order_NO) OVER(ORDER BY Order_NO),  NULL, Order_NO) Order_NO,
    IIF(MO_NO = LAG(MO_NO) OVER(PARTITION BY Order_NO ORDER BY MO_NO), NULL, MO_NO) Order_NO,
    IIF(MO_NO = LAG(MO_NO)  OVER(PARTITION BY Order_NO, MO_NO ORDER BY DEP), NULL, DEP) DEP,
    PRD_NO,
    QTY,
    STD_QTY,
    QTY_DIF
FROM t
ORDER BY 
    t.Order_NO, 
    t.MO_NO,
    t.DEP


Order_NO
Order_NO
DEP
PRD_NO
QTY
STD_QTY
QTY_DIF


SO17110026
MO17110824
MO2
3CA002-00120
40681
40380
301

null
null
null
3CA002A00110
41125
40380
745

null
MO17110825
MO1
403010060002
40381
40380
1

null
null
null
601001000734
69
68
1

null
MO17110826
MO1
601002000004
2862
2861
1

null
null
null
601005000127
1499
1499
0

null
null
null
601007000001
69
68
1

SO17110029
MO17110825
MO1
40107008CM01
238010
237658
352

null
null
null
40107008CM33
110000
109150
850

Order_NO	MO_NO	DEP	PRD_NO	QTY	STD_QTY	QTY_DIF
SO17110026	MO17110824	MO2	3CA002-00120	40681	40380	301
null	null	null	3CA002A00110	41125	40380	745
null	MO17110825	MO1	403010060002	40381	40380	1
null	null	null	601001000734	69	68	1
null	MO17110826	MO1	601002000004	2862	2861	1
null	null	null	601005000127	1499	1499	0
null	null	null	601007000001	69	68	1
SO17110029	MO17110825	MO1	40107008CM01	238010	237658	352
null	null	null	40107008CM33	110000	109150	850