SELECT USER_ID
    , CUID
    , FULL_NAME
    , SUBJECT
    , HAS_SUBJECT
FROM (
    SELECT u.USER_ID
        , u.CUID
        , u.FULL_NAME
        , r.SUBJECT
        , 1 AS HAS_SUBJECT
    FROM CTS.dbo.EMAIL_RECIPIENTS u
        INNER JOIN CTS.dbo.EMAIL_DISTRO d ON u.USER_ID=d.USER_ID
        INNER JOIN CTS.dbo.EMAIL r ON d.EMAIL_ID=r.EMAIL_ID
) t
PIVOT ( SUM(HAS_SUBJECT) FOR SUBJECT IN ( '<FILE 12>','<FILE 5>','Monthly NCR Volume Reports','Updates to the NDC Scorecard','Weekly NCR Volume Reports' ) ) AS PA