WITH Sales_CTE (SalesPersonID, TotalSales, SalesYear)  
AS  
-- Define the first CTE query.  
(  
    SELECT SalesPersonID, SUM(TotalDue) AS TotalSales, YEAR(OrderDate) AS SalesYear  
    FROM Sales.SalesOrderHeader  
    WHERE SalesPersonID IS NOT NULL  
       GROUP BY SalesPersonID, YEAR(OrderDate)  
  
)  
,   -- Use a comma to separate multiple CTE definitions.  
  
-- Define the second CTE query, which returns sales quota data by year for each sales person.  
Sales_Quota_CTE (BusinessEntityID, SalesQuota, SalesQuotaYear)  
AS  
(  
       SELECT BusinessEntityID, SUM(SalesQuota)AS SalesQuota, YEAR(QuotaDate) AS SalesQuotaYear  
       FROM Sales.SalesPersonQuotaHistory  
       GROUP BY BusinessEntityID, YEAR(QuotaDate)  
)  
  
-- Define the outer query by referencing columns from both CTEs.  
SELECT SalesPersonID  
  , SalesYear  
  , FORMAT(TotalSales,'C','en-us') AS TotalSales  
  , SalesQuotaYear  
  , FORMAT (SalesQuota,'C','en-us') AS SalesQuota  
  , FORMAT (TotalSales -SalesQuota, 'C','en-us') AS Amt_Above_or_Below_Quota  
FROM Sales_CTE  
JOIN Sales_Quota_CTE ON Sales_Quota_CTE.BusinessEntityID = Sales_CTE.SalesPersonID  
                    AND Sales_CTE.SalesYear = Sales_Quota_CTE.SalesQuotaYear  
ORDER BY SalesPersonID, SalesYear;  
GO