DECLARE @INPUT TABLE
(
	ID INT,
	USERID VARCHAR(128),
	CUSTOMERID INT,
	ACTION_DATE DATETIME,
	ACTION VARCHAR(10)
)
INSERT INTO @INPUT
SELECT '1','User1','13704','2021-11-08 07:49:49.600','ACSCEVNT' UNION ALL
SELECT '2','User1','13704','2021-11-08 07:50:52.397','TAGACCT' UNION ALL
SELECT '3','User1','13704','2021-11-08 07:50:52.400','COMMENT' UNION ALL
SELECT '4','User1','13705','2021-11-08 07:51:03.090','ACSCEVNT' UNION ALL
SELECT '5','User1','13706','2021-11-08 08:50:52.400','ACSCEVNT' UNION ALL
SELECT '6','User1','13706','2021-11-08 08:51:49.857','ATTYCLL' UNION ALL
SELECT '7','User1','13706','2021-11-08 08:52:49.858','COMMENT' UNION ALL
SELECT '8','User1','13706','2021-11-08 12:50:52.400','ACSCEVNT' UNION ALL
SELECT '9','User1','13706','2021-11-08 12:51:49.857','ATTYCLL' UNION ALL
SELECT '10','User1','13706','2021-11-08 12:52:49.858','COMMENT' UNION ALL
SELECT '11','User1','13707','2021-11-08 13:05:49.858','ACSCEVNT' UNION ALL
SELECT '12','User1','13707','2021-11-08 13:15:49.858','ATTYCLL' UNION ALL
SELECT '13','User1','13707','2021-11-08 13:20:49.858','COMMENT' UNION ALL
SELECT '14','User1','13707','2021-11-08 14:05:49.858','ACSCEVNT' UNION ALL
SELECT '15','User1','13707','2021-11-08 14:15:49.858','ATTYCLL' UNION ALL
SELECT '16','User1','13707','2021-11-09 07:05:49.858','ACSCEVNT' UNION ALL
SELECT '17','User1','13707','2021-11-09 07:15:49.858','COMMENT' UNION ALL
SELECT '18','User1','13707','2021-11-09 07:20:49.858','CHNGCR' UNION ALL
SELECT '19','User1','13708','2021-11-09 07:25:49.858','ACSCEVNT' UNION ALL
SELECT '20','User1','13708','2021-11-09 07:35:49.858','COMMENT' UNION ALL
SELECT '21','User1','13708','2021-11-09 07:40:49.858','CHNGCR' UNION ALL
SELECT '22','User1','13709','2021-11-09 09:25:49.858','ACSCEVNT' UNION ALL
SELECT '23','User1','13709','2021-11-09 11:25:49.858','COMMENT' UNION ALL
SELECT '24','User1','13709','2021-11-09 12:25:49.858','CHNGCR' UNION ALL
SELECT '25','User1','13709','2021-11-09 18:25:49.858','MWADJTX' UNION ALL
SELECT '26','User1','13710','2021-11-10 08:25:49.858','ACSCEVNT' UNION ALL
SELECT '27','User1','13136','2021-11-10 08:30:49.858','USCHDPAY' UNION ALL
SELECT '28','User1','13136','2021-11-10 08:35:49.858','USCHDPAY' UNION ALL
SELECT '29','User1','13136','2021-11-10 08:38:49.858','USCHDPAY' UNION ALL
SELECT '30','User1','13136','2021-11-10 08:40:49.858','MWADJTX' UNION ALL
SELECT '31','User1','13136','2021-11-10 08:45:49.858','CNSMRPMT' UNION ALL
SELECT '32','User1','13136','2021-11-10 08:50:49.858','MSCHDPAY' UNION ALL
SELECT '33','User1','13710','2021-11-10 08:52:49.858','COMMENT' UNION ALL
SELECT '34','User1','13710','2021-11-10 08:54:49.858','MWADJTX' UNION ALL
SELECT '35','User1','13136','2021-11-10 08:55:49.858','USCHDPAY' UNION ALL
SELECT '36','User1','13137','2021-11-10 08:56:49.858','USCHDPAY' UNION ALL
SELECT '37','User1','13137','2021-11-10 08:57:49.858','USCHDPAY' UNION ALL
SELECT '38','User1','13136','2021-11-10 08:58:49.858','USCHDPAY' UNION ALL
SELECT '39','User1','13711','2021-11-10 08:59:49.297','ACSCEVNT' UNION ALL
SELECT '40','User1','13711','2021-11-10 09:00:49.297','COMMENT'

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 07:51:03.090','TAGACCT' UNION ALL
SELECT 'User1','13704','2021-11-08 07:49:49.600','2021-11-08 07:51:03.090','COMMENT' UNION ALL
SELECT 'User1','13706','2021-11-08 08:50:52.400','2021-11-08 12:50:52.400','ATTYCLL' UNION ALL
SELECT 'User1','13706','2021-11-08 08:50:52.400','2021-11-08 12:50:52.400','COMMENT' UNION ALL
SELECT 'User1','13706','2021-11-08 12:50:52.400','2021-11-08 13:05:49.858','ATTYCLL' UNION ALL
SELECT 'User1','13706','2021-11-08 12:50:52.400','2021-11-08 13:05:49.858','COMMENT' UNION ALL
SELECT 'User1','13707','2021-11-08 13:05:49.858','2021-11-08 14:05:49.858','ATTYCLL' UNION ALL
SELECT 'User1','13707','2021-11-08 13:05:49.858','2021-11-08 14:05:49.858','COMMENT' UNION ALL
SELECT 'User1','13707','2021-11-08 14:05:49.858','','ATTYCLL' UNION ALL
SELECT 'User1','13707','2021-11-09 07:05:49.858','2021-11-09 07:25:49.858','COMMENT' UNION ALL
SELECT 'User1','13707','2021-11-09 07:05:49.858','2021-11-09 07:25:49.858','CHNGCR' UNION ALL
SELECT 'User1','13708','2021-11-09 07:25:49.858','2021-11-09 09:25:49.858','COMMENT' UNION ALL
SELECT 'User1','13708','2021-11-09 07:25:49.858','2021-11-09 09:25:49.858','CHNGCR' UNION ALL
SELECT 'User1','13709','2021-11-09 09:25:49.858','','COMMENT' UNION ALL
SELECT 'User1','13709','2021-11-09 09:25:49.858','','CHNGCR' UNION ALL
SELECT 'User1','13709','2021-11-09 09:25:49.858','','MWADJTX' UNION ALL
SELECT 'User1','13710','2021-11-10 08:25:49.858','2021-11-10 08:59:49.297','COMMENT' UNION ALL
SELECT 'User1','13710','2021-11-10 08:25:49.858','2021-11-10 08:59:49.297','MWADJTX' UNION ALL
SELECT 'User1','13711','2021-11-10 08:59:49.297','','COMMENT' UNION ALL
SELECT 'User1','13136','2021-11-10 08:30:49.858','','USCHDPAY' UNION ALL
SELECT 'User1','13136','2021-11-10 08:35:49.858','','USCHDPAY' UNION ALL
SELECT 'User1','13136','2021-11-10 08:38:49.858','','USCHDPAY' UNION ALL
SELECT 'User1','13136','2021-11-10 08:40:49.858','','MWADJTX' UNION ALL
SELECT 'User1','13136','2021-11-10 08:45:49.858','','CNSMRPMT' UNION ALL
SELECT 'User1','13136','2021-11-10 08:50:49.858','','MSCHDPAY' UNION ALL
SELECT 'User1','13136','2021-11-10 08:55:49.858','','USCHDPAY1' UNION ALL
SELECT 'User1','13136','2021-11-10 08:58:49.858','','USCHDPAY2' UNION ALL
SELECT 'User1','13137','2021-11-10 08:56:49.858','','USCHDPAY2' UNION ALL
SELECT 'User1','13137','2021-11-10 08:57:49.858','','USCHDPAY1'