Here is a sample code:
select count(a.v2_icid), a.v2_icid,
(select distinct(fullname) + ',' AS [text()] from systemuser u
join account acc on acc.ownerid = u.systemuserid
where acc.v2_icid = a.v2_icid For XML PATH ('')) [Users]
from account a
where statecode = 0 and a.v2_icid is not null
group by a.v2_icid
having count(a.v2_icid) > 1
order by a.v2_icid
select count(a.v2_icid), a.v2_icid,
(select distinct(fullname) + ',' AS [text()] from systemuser u
join account acc on acc.ownerid = u.systemuserid
where acc.v2_icid = a.v2_icid For XML PATH ('')) [Users]
from account a
where statecode = 0 and a.v2_icid is not null
group by a.v2_icid
having count(a.v2_icid) > 1
order by a.v2_icid
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