, , , UNION ALL ROW_NUMBER. :
;WITH q1
AS (
SELECT a.WBS_ELEMENT_ID AS [WBS Element]
,a.WBS_ELEMENT_DESC AS [WBS Element Desc]
,a.UHC_INDUSTRY AS [Industry]
,a.UHC_SECTOR AS [Sector]
,a.UHC_DUNS_NUMBER AS [UHC DUNS Number]
,a.UHC_DUNS_NAME AS [UHC DUNS Name]
,a.PRIORITY_SUB_SECTOR AS [Priority Sub Sector]
,a.BUDGET_ALLOCATION AS [Budget Allocation]
,a.LAST_UPDATED_ON AS [Last Updated]
FROM DimSectorPd a
WHERE a.wbs_element_id IS NOT NULL
UNION ALL
SELECT b.WBS_ELEMENT_ID AS [WBS Element]
,b.WBS_ELEMENT_DESC AS [WBS Element name]
,b.UHC_INDUSTRY AS [Industry]
,b.UHC_SECTOR AS [Sector]
,b.UHC_DUNS_NUMBER AS [UHC DUNS Number]
,b.UHC_DUNS_NAME AS [UHC DUNS Name]
,b.PRIORITY_SUB_SECTOR AS [Priority Sub Sector]
,b.BUDGET_ALLOCATION AS [Budget Allocation]
,b.LAST_UPDATED_ON AS [Last Updated]
FROM dimsectorpd b
WHERE b.WBS_ELEMENT_ID IS NULL
)
SELECT CASE
WHEN q1.[WBS Element] IS NULL
THEN ROW_NUMBER() OVER (ORDER BY q1.WBS_Element_Desc)
ELSE q1.[WBS Element]
END [WBS_Element]
,q1.[WBS Element Desc]
,q1.Industry
,q1.Sector
,q1.[UHC DUNS Number]
,q1.[UHC DUNS Name]
,q1.[Priority Sub Sector]
,q1.[Budget Allocation]
,q1.[Last Updated]
FROM q1