INSERT INTO [dbo].[tbItemSalesCategory]
           ([PosDepartmentCode]
           ,[ItemSalesCategory]
           ,[Description]
           ,[ApplyGST]
           ,[PerformSummary]
           ,[SummaryID]
           ,[SortCode]
           ,[Status]
           ,[ItemSalesReportCategory]
           ,[KPICategoryID]
           ,[SalesItemDeptID])
SELECT NULL --[PosDepartmentCode]
           ,[SalesItemDept] + ' - N/A' --[ItemSalesCategory]
           ,[SalesItemDept] + ' - N/A' --[Description]
           ,1 --[ApplyGST]
           ,NULL --[PerformSummary]
           ,NULL --[SummaryID]
           ,0 --[SortCode]
           ,NULL --[Status]
           ,NULL --[ItemSalesReportCategory]
           ,1 --[KPICategoryID]
           ,[SalesItemDeptID] --[SalesItemDeptID]		
FROM [dbo].[tbSalesItemDept] WITH (NOLOCK)
WHERE [SalesItemDept] + ' - N/A' NOT IN (SELECT [ItemSalesCategory] FROM [tbItemSalesCategory] WITH (NOLOCK))
GO