Select duplicate record

Try below

create table #temp
(
tranid int, company varchar(30),acct varchar(30)
)
GO
insert into #temp
select 1,  'A',  'ACT1' union all
select 1,  'A',  'ACT2' union all
select 1,  'B',  'ACT3' union all
select 2,  'A' ,  'ACT1' union all
select 2 , 'C' , 'ACT1' union all
select 3 , 'A' , 'ACT5'

--finding only duplicates method 1
select * from 
(select row_number() over(partition by company,acct order by tranid) rno,  * from #temp) a
where rno> 1
--finding only duplicates method 2
select * from #temp a
where exists(select * from #temp b where a.company=b.company and a.acct=b.acct and a.tranid > b.tranid)


--select underlined record  
select * from 
(select row_number() over(partition by company,acct order by tranid) rno,  * from #temp) a
where rno> 1

--underlined and bold record
WITH CTE1 as
(select row_number() over(partition by company,acct order by tranid) rno,  * from #temp)
select  a.tranid,a.company,a.acct,b.acct from CTE1 a inner join CTE1 b on a.company=b.company and a.acct=b.acct and b.rno=2

--select all other records other than bold and underlined.
--Method 1
WITH CTE1 as
(select row_number() over(partition by company,acct order by tranid) rno,  * from #temp)
select a.tranid,a.company,a.acct from #temp a
except
select  a.tranid,a.company,a.acct from CTE1 a inner join CTE1 b on a.company=b.company and a.acct=b.acct and b.rno=2
--method 2
;WITH CTE1 as
(select row_number() over(partition by company,acct order by tranid) rno,  * from #temp)
select  a.tranid,a.company,a.acct from CTE1 a left join CTE1 b on a.company=b.company and a.acct=b.acct and b.rno=2
where b.acct is null

Thanks

Saravana Kumar C