SELECT Cost_Code_Description AS [Description],
CASE
WHEN Cost_Code_Number_3 = 'UN' THEN 'UNBILLED'
WHEN Cost_Code_Number_1 = 'PINK' THEN 'PINKR'
ELSE 'BILLED'
END AS Billed_Type
FROM dbo.SSJC00701The case expression is like an if clause - i.e., if Cost_Code_Number_3 = 'UN' is true, then it would return 'UNBILLED' regardless of whether or not Cost_Code_Number_1 = 'PINK'