select * 
 from
 (
 select oh_client CLIENT, ot_oh_idnr OBJ_ID, ot_Content PRCS_LINE, ltrim(replace(ot_content, ':INC ','')) include_STR,
charindex(' ',ltrim(replace(ot_content, ':INC ','')),0) include_LEN,
rtrim(replace(
			substring(ltrim(replace(ot_content, ':INC ','')), 
			0, 
			charindex(' ',ltrim(replace(ot_content, ':INC ','')),0))
,',','')) include_FILE,
case charindex(' ',ltrim(replace(ot_content, ':INC ','')),0)
when 0 
then ltrim(replace(ot_content, ':INC ',''))
else rtrim(replace(
	substring(ltrim(replace(ot_content, ':INC ','')), 
		0, 
		charindex(' ',ltrim(replace(ot_content, ':INC ','')),0))
,',',''))  
end inc_file
from OT, OH 
where 1=1
and oh_idnr = ot_oh_idnr 
and OH_Client = 100
and ot_content like ':INC %'
) TABLE_INCLUDE
where 1=1
and inc_File not in (select oh_name from oh where oh_client = 100)