DECLARE @INPUT TABLE
(
	ID INT,
	USERID VARCHAR(128),
	CUSTOMERID INT,
	ACTION_DATE DATETIME,
	ACTION VARCHAR(10),
	COMMENTS VARCHAR(100)
)
INSERT INTO @INPUT
SELECT '441226','User1','13704','2021-11-08 07:49:49.600','ACSCEVNT','RCSCEVNT' UNION ALL
SELECT '441227','User1','13704','2021-11-08 07:50:52.397','TAGACCT','TAGACCT' UNION ALL
SELECT '441259','User1','13704','2021-11-08 12:35:03.090','ACSCEVNT','RCSCEVNT' UNION ALL
SELECT '441260','User1','13143','2021-11-08 12:35:55.700','ACSCEVNT','RCSCEVNT' UNION ALL
SELECT '441261','User1','13143','2021-11-08 12:37:05.727','COMMENT','COMMENT' UNION ALL
SELECT '441262','User1','858','2021-11-08 12:37:25.117','ACSCEVNT','RCSCEVNT' UNION ALL
SELECT '441263','User1','858','2021-11-08 12:37:43.180','COMMENT','COMMENT' UNION ALL
SELECT '441264','User1','858','2021-11-08 12:37:57.587','TAGCNSMR','TAGCNSMR' UNION ALL
SELECT '441265','User1','858','2021-11-08 12:37:57.587','CRDTRCLL','ACTDUTY' UNION ALL
SELECT '441266','User1','2561','2021-11-08 12:43:13.687','NEXTCNSM','NEXTCNSM' UNION ALL
SELECT '441267','User1','2561','2021-11-08 12:43:13.687','RCVDMESG','RCVDMESG' UNION ALL
SELECT '441268','User1','2561','2021-11-08 12:43:49.857','ATTYCLL','APPROVE' UNION ALL
SELECT '441269','User1','2561','2021-11-08 12:45:02.447','RCVDEML','APPROVE' UNION ALL
SELECT '441270','User1','2561','2021-11-08 12:45:15.807','NEXTCNSM','NEXTCNSM' UNION ALL
SELECT '441271','User1','2561','2021-11-08 12:45:15.807','RCVDMESG','RCVDMESG' UNION ALL
SELECT '441272','User1','2561','2021-11-08 12:46:09.430','NEXTCNSM','NEXTCNSM' UNION ALL
SELECT '441273','User1','2561','2021-11-08 12:46:09.430','RCVDMESG','RCVDMESG' UNION ALL
SELECT '441274','User1','9183','2021-11-08 12:47:00.383','NEXTCNSM','NEXTCNSM' UNION ALL
SELECT '441275','User1','9183','2021-11-08 12:47:00.383','RCVDMESG','RCVDMESG' UNION ALL
SELECT '441276','User1','13159','2021-11-08 12:47:23.600','ACSCEVNT','RCSCEVNT' UNION ALL
SELECT '441277','User1','6379','2021-11-08 12:47:34.070','ACSCEVNT','RCSCEVNT' UNION ALL
SELECT '441278','User1','6379','2021-11-08 12:48:56.333','TAGCNSMR','TAGCNSMR' UNION ALL
SELECT '441279','User1','6379','2021-11-08 12:48:56.333','CRDTRCLL','ATTORNEY' UNION ALL
SELECT '441290','User1','6379','2021-11-08 13:25:14.773','RCVDMESG','RCVDMESG' UNION ALL
SELECT '441291','User1','6379','2021-11-08 13:25:14.773','ACSCEVNT','RCSCEVNT' UNION ALL
SELECT '441292','User1','858','2021-11-08 14:04:58.573','ACSCEVNT','RCSCEVNT'

DECLARE @OUTPUT TABLE
(
	USERID VARCHAR(128),
	CUSTOMERID INT,
	ACTION_DATE DATETIME,
	ACTION_END_DATE DATETIME,
	ACTION VARCHAR(10)
)
INSERT INTO @OUTPUT
SELECT 'User1','13704','2021-11-08 07:49:49.600','2021-11-08 07:50:52.397','TAGACCT' UNION ALL
SELECT 'User1','13143','2021-11-08 12:35:55.700','2021-11-08 12:37:05.727','COMMENT' UNION ALL
SELECT 'User1','858','2021-11-08 12:37:25.117','2021-11-08 12:37:57.587','COMMENT' UNION ALL
SELECT 'User1','858','2021-11-08 12:37:25.117','2021-11-08 12:37:57.587','TAGCNSMR' UNION ALL
SELECT 'User1','858','2021-11-08 12:37:25.117','2021-11-08 12:37:57.587','CRDTRCLL' UNION ALL
SELECT 'User1','2561','2021-11-08 12:43:13.687','2021-11-08 12:46:09.430','RCVDMESG' UNION ALL
SELECT 'User1','2561','2021-11-08 12:43:13.687','2021-11-08 12:46:09.430','ATTYCLL' UNION ALL
SELECT 'User1','2561','2021-11-08 12:43:13.687','2021-11-08 12:46:09.430','RCVDEML' UNION ALL
SELECT 'User1','2561','2021-11-08 12:43:13.687','2021-11-08 12:46:09.430','RCVDMESG' UNION ALL
SELECT 'User1','2561','2021-11-08 12:43:13.687','2021-11-08 12:46:09.430','RCVDMESG' UNION ALL
SELECT 'User1','9183','2021-11-08 12:47:00.383','2021-11-08 12:47:00.383','RCVDMESG' UNION ALL
SELECT 'User1','6379','2021-11-08 12:47:34.070','2021-11-08 13:25:14.773','TAGCNSMR' UNION ALL
SELECT 'User1','6379','2021-11-08 12:47:34.070','2021-11-08 13:25:14.774','CRDTRCLL' UNION ALL
SELECT 'User1','6379','2021-11-08 12:47:34.070','2021-11-08 13:25:14.775','RCVDMESG'