Declare  @Number_r int, @id_tovs nvarchar(max), @id_tts nvarchar(max)
set @Number_r = 9285
set @id_tovs = '22664'
set @id_tts = '12205'

If OBJECT_ID('tempdb..#id_tovs') is not null    Drop Table #id_tovs
create table #id_tovs (id_tov int)
insert into #id_tovs select a.val from master..ParsingStr(@id_tovs, ',') as a

If OBJECT_ID('tempdb..#id_tts') is not null    Drop Table #id_tts
create table #id_tts (id_tt int)
insert into #id_tts select a.val from master..ParsingStr(@id_tts, ',') as a

SELECT '[tt_tov_kontr_init]', *  FROM [M2].[dbo].[tt_tov_kontr_init](nolock)
where Number_r IN (@Number_r , - @Number_r)
and (id_tov in (select id_tov from #id_tovs) or @id_tovs = '')
and (id_tt in (select id_tov from #id_tts) or @id_tts = '')
order by id_tt

and (id_tt in (select id_tov from #id_tts) or @id_tts = '')