SELECT
REQUIREMENTS,
Count(REQUIREMENTS) As TotalRequirements,
Sum(TestCoverage) As TotalTestCases,
Count(case when TestCoverage > 0 Then TestCoverage End) As REQhasCoverage ,
Count(case when TestCoverage = 0 Then TestCoverage End) As REQnoCoverage ,
Sum(TestCaseValidated) AS TestCaseValidated,
(Count(case when TestCoverage > 0 Then TestCoverage End)/
Count(REQUIREMENTS))  AS Percentage 
FROM
(
SELECT
REQ.RQ_REQ_ID,
REQ.RQ_REQ_NAME,
COUNT(REQ_COVER.RC_ITEM_ID) AS TestCoverage ,
(SELECT COUNT(CASE WHEN TEST.TS_USER_24  <> '' Then TEST.TS_USER_24 END)
        FROM TEST, REQ_COVER
        WHERE REQ_COVER.RC_ENTITY_ID = TEST.TS_TEST_ID AND REQ.RQ_REQ_ID  =
        REQ_COVER.RC_REQ_ID
)AS TestCaseValidated,
REQUIREMENTS =
Case
   WHEN RQ_REQ_PATH Like 'AAAAADAARAADAAC%' Then 'Medicare'
   WHEN RQ_REQ_PATH Like 'AAAAADAALAAN%' THEN 'MHSA'
   WHEN RQ_REQ_PATH Like 'AAAAADAALAAPAAB%' THEN 'OBRA-90'
   WHEN RQ_REQ_PATH Like 'AAAAADAALAAPAAC%' THEN 'OBRA-93'
   WHEN RQ_REQ_PATH Like 'AAAAADAALAAI%' THEN 'Denied Processing'
   WHEN RQ_REQ_PATH Like 'AAAAADAALAAUAAA%' THEN 'CE (HIPAA)'
   WHEN RQ_REQ_PATH Like 'AAAAADAALAAUAAB%' THEN 'CE (EOB)'
   WHEN RQ_REQ_PATH Like 'AAAAADAALAAUAAC%' THEN 'CE (ADR)'
   Else
   'Unknown'
END
FROM  REQ
LEFT JOIN REQ_COVER
ON REQ.RQ_REQ_ID = REQ_COVER.RC_REQ_ID
WHERE
REQ.RQ_TYPE_ID IN (3,4) --AND REQ.RQ_REQ_PATH LIKE 'AAAAAD%'
GROUP BY REQ.RQ_REQ_NAME, REQ.RQ_REQ_ID, REQ.RQ_REQ_PATH, REQ.RQ_REQ_AUTHOR
) T
Group by REQUIREMENTS
ORDER BY REQUIREMENTS