DECLARE	@Sample TABLE
	(
		ID INT,
		ParentID INT,
		Value VARCHAR(100)
	)

INSERT	@Sample
SELECT	 1,  0, 'Aquariums, zoos and museums' UNION ALL
SELECT	 2,  1, 'Aquariums' UNION ALL
SELECT	 3,  1, 'Art Museums' UNION ALL
SELECT	 4,  1, 'Science and nature museums' UNION ALL
SELECT	 5,  1, 'Zoos' UNION ALL
SELECT	 6,  1, 'Other museums' UNION ALL
SELECT	 7,  1, 'Classes and workshops' UNION ALL
SELECT	 8,  1, 'Other' UNION ALL
SELECT	 9,  0, 'Art' UNION ALL
SELECT	10, 76, 'Ballet' UNION ALL
SELECT	11, 76, 'Other dance' UNION ALL
SELECT	12, 76, 'Musical theater' UNION ALL
SELECT	13, 76, 'Opera' UNION ALL
SELECT	14, 76, 'Puppet shows' UNION ALL
SELECT	15, 76, 'Theater' UNION ALL
SELECT	16, 76, 'Concerts' UNION ALL
SELECT	18,  9, 'Classes and workshops' UNION ALL
SELECT	19,  9, 'Other Art' UNION ALL
SELECT	20,  0, 'Fairs and festivals' UNION ALL
SELECT	21,  0, 'Food and cooking' UNION ALL
SELECT	22, 21, 'Farmers market' UNION ALL
SELECT	23, 21, 'Cooking classes' UNION ALL
SELECT	24, 21, 'Other' UNION ALL
SELECT	25,  0, 'Community action' UNION ALL
SELECT	26,  0, 'Holiday events' UNION ALL
SELECT	27,  0, 'Indoor fun' UNION ALL
SELECT	28,  0, 'Books and language' UNION ALL
SELECT	29, 28, 'Libraries' UNION ALL
SELECT	30, 28, 'Bookstores' UNION ALL
SELECT	31, 28, 'Storytelling' UNION ALL
SELECT	32, 28, 'Language classes' UNION ALL
SELECT	33, 28, 'Other' UNION ALL
SELECT	34,  0, 'Movies' UNION ALL
SELECT	35,  0, 'Outdoor adventures' UNION ALL
SELECT	36, 35, 'Boats and ferries' UNION ALL
SELECT	37, 35, 'Farms and ranches' UNION ALL
SELECT	38, 35, 'Gardens' UNION ALL
SELECT	39, 35, 'Hikes' UNION ALL
SELECT	40, 35, 'Nature programs' UNION ALL
SELECT	41, 35, 'Parks' UNION ALL
SELECT	42, 35, 'Playgrounds' UNION ALL
SELECT	43, 35, 'Other' UNION ALL
SELECT	44, 35, 'Classes and workshops' UNION ALL
SELECT	45, 0, 'Sports and movement' UNION ALL
SELECT	46, 45, 'Baseball' UNION ALL
SELECT	47, 45, 'Basketball' UNION ALL
SELECT	48, 45, 'Football' UNION ALL
SELECT	49, 45, 'Hockey' UNION ALL
SELECT	50, 45, 'Other Sports' UNION ALL
SELECT	51, 45, 'Classes and workshops' UNION ALL
SELECT	52, 51, 'Basketball' UNION ALL
SELECT	53, 51, 'Gymnastics' UNION ALL
SELECT	54, 51, 'Martial arts' UNION ALL
SELECT	55, 51, 'Skating' UNION ALL
SELECT	56, 51, 'Skiing' UNION ALL
SELECT	57, 51, 'Soccer' UNION ALL
SELECT	58, 51, 'T-ball/baseball' UNION ALL
SELECT	59, 51, 'Yoga' UNION ALL
SELECT	60,  0, 'Swimming & splashing' UNION ALL
SELECT	61, 60, 'Beachers' UNION ALL
SELECT	62, 60, 'Lakes' UNION ALL
SELECT	63, 60, 'Water parks' UNION ALL
SELECT	64, 60, 'Pools' UNION ALL
SELECT	65, 60, 'Other bodies of water' UNION ALL
SELECT	66, 60, 'Classes' UNION ALL
SELECT	67,  0, 'Parent''s day out' UNION ALL
SELECT	68,  0, 'Vehicles and Transportation' UNION ALL
SELECT	69, 68, 'Automobiles' UNION ALL
SELECT	70, 68, 'Boats' UNION ALL
SELECT	71, 68, 'Buses' UNION ALL
SELECT	72, 68, 'Planes' UNION ALL
SELECT	73, 68, 'Trains' UNION ALL
SELECT	74, 68, 'Trucks' UNION ALL
SELECT	75,  0, 'City history and tours' UNION ALL
SELECT	76,  0, 'Dance, music and theater' UNION ALL
SELECT	77,  9, 'Art exhibits' UNION ALL
SELECT	78, 76, 'Classes and workshops' UNION ALL
SELECT	79, 76, 'Other'

;WITH Yak (ID, Value, [Path], [Level])
AS (
	SELECT	ID,
		Value,
		CAST('/' + STR(ROW_NUMBER() OVER (ORDER BY Value), 4) + '/' AS VARCHAR(MAX)),
		0
	FROM	@Sample
	WHERE	ParentID = 0

	UNION ALL

	SELECT		s.ID,
			s.Value,
			y.[Path] + STR(ROW_NUMBER() OVER (ORDER BY s.Value), 4) + '/',
			y.[Level] + 1
	FROM		Yak AS y
	INNER JOIN	@Sample AS s ON s.ParentID = y.ID
)

SELECT		ID,
		REPLICATE('    ', [Level]) + Value AS Header
FROM		Yak
ORDER BY	[Path]