COALESCE is one of those magical functions that makes no sense to mere mortals - here it's used to concatenate row values into a single delimited string.
DECLARE @companies VARCHAR(1000)
SELECT @companies = COALESCE(@companies,'') + company + ';'
FROM tblAccounts
print @companies
These queries are provided as a guide, and are by no means perfect. I didn't write all of these - many are collated from MSDN documentation and community sources over the years.
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