DECLARE @YourTable TABLE
(id int, firstval int, secondval int)
INSERT INTO @YourTable
SELECT 1, 4, 5
UNION ALL
SELECT 2, 5, 4
UNION ALL
SELECT 3, 3, 3
UNION ALL
SELECT 4, 6, 6
UNION ALL
SELECT 5, 7, 8
UNION ALL
SELECT 6, 9, 8
UNION ALL
SELECT 7, 3, 3
UNION ALL
SELECT 8, 3, 3
SELECT ID
,CASE
WHEN SECONDVAL>FIRSTVAL THEN 0
WHEN FIRSTVAL>SECONDVAL THEN 1
ELSE 0
END AS DISCREPANCY
,CASE
WHEN SECONDVAL>FIRSTVAL THEN 1
WHEN FIRSTVAL>SECONDVAL THEN 0
ELSE 0
END AS SECONDGREATER
FROM @YourTable
.