In SQL Server 2012 and later, you have the luxury of 1) analytic functions, and 2) running totals:
declare @t table (
Id int primary key,
Value int not null
);
insert into @t (Id, Value)
values
(1, 3),
(2, 3),
(3, 2),
(4, 2),
(5, 2),
(6, 3),
(7, 0),
(8, 0);
select sq.Id, sq.Value,
sum(case when sq.pVal = sq.Value then 0 else 1 end) over(order by sq.Id) as [Counter]
from (
select t.Id, t.Value, lag(t.Value, 1, null) over(order by t.Id) as [pVal]
from @t t
) sq
order by sq.Id;
Also, this solution does not depend on ID
column having no gaps.
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