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BEGIN
	DECLARE @tbl TABLE (
		Id INT IDENTITY(1, 1)
		,ItemId VARCHAR(100)
		)
	DECLARE @ItemId INT
	DECLARE @I INT = 1
		,@I_RowCount INT

	INSERT INTO @tbl (ItemId)
	SELECT DISTINCT ManagerId
	FROM [user]
	WHERE IsActive = 1

	SET @I_RowCount = @@ROWCOUNT
	SET @I = 1

	WHILE (@I <= @I_RowCount)
	BEGIN
		SELECT @ItemId = ItemId
		FROM @tbl
		WHERE Id = @I

		SET @I = @I + 1
	END
END