Database

DECLARE @temp TABLE (
    MASTER_CODE int not null, 
    PART_CODE int not null, 
    INC_COUNT int not null DEFAULT 0
)
 
INSERT INTO 
    @temp (MASTER_CODE, PART_CODE)
SELECT 
    pm.portfolio_code, pp.portfolio_code 
FROM 
    portfolio As pm INNER JOIN portfolio As pp
    ON pp.master_account = pm.portfolio_code
WHERE 
    pm.master_account_indicator = 1
ORDER BY 
    pm.portfolio_code, pp.portfolio_code
 
DECLARE @Count int, @Previous int
SELECT @Count = 1, @Previous = Null
 
UPDATE @temp
SET
    @Count = INC_COUNT = CASE
        WHEN MASTER_CODE = @Previous THEN @Count + 1
        ELSE 1
    END,
    @Previous = MASTER_CODE
 
SELECT
    MASTER_CODE,
    PART_CODE,
    INC_COUNT
FROM
    @temp
ORDER BY
    MASTER_CODE,
    PART_CODE

select  pm.portfolio_code master_code
       ,pp.portfolio_code part_code
       ,( select count(c.portfolio_code) from portfolio c
          where c.portfolio_code <= pp.portfolio_code
            and c.master_account = pm.portfolio_code
        ) inc_count
from  portfolio pm
     ,portfolio pp
where pm.master_account_indicator = 1
  and pp.master_account = pm.portfolio_code
order by pm.portfolio_code, pp.portfolio_code

dbcc checkident ( <tablename>, RESEED, <newvalue> )<br />

<br />
dbcc checkident(authors, RESEED, 100000)<br />