Код

SET NOCOUNT ON
DECLARE @GrpTbl TABLE(id char(9), isfolder tinyint)
INSERT INTO @GrpTbl(id, isfolder) VALUES ('    2S   ', 1)
WHILE @@rowcount > 0 BEGIN
  INSERT INTO @GrpTbl (id, isfolder)
  SELECT
    SC.id as id,
    SC.isfolder as isfolder
  FROM
    sc52 as SC (NOLOCK)
  WHERE
    (SC.isfolder = 1) AND
    (SC.parentid IN (SELECT T.id FROM @GrpTbl as T)) AND
    (SC.id NOT IN (SELECT TT.id FROM @GrpTbl as TT))
END
SET NOCOUNT OFF
SELECT
  T.id, T.isfolder, SC.descr
FROM @GrpTbl as T
INNER JOIN sc52 as SC (NOLOCK) ON SC.id = T.id