IF not EXISTS (SELECT 1 FROM ITEM WHERE OID = 40036 )
insert into item (rescopo, criadopor, atualizadopor, codigo, criadoem, atualizadoem , observacao, nome, cid, oid, excluido) 
values (7,1,1,'B03e','01/01/01','01/01/01',' ','Difal',162,40036,0)
go
 
IF not EXISTS (SELECT 1 FROM CATEGORIA WHERE OID = 40036 )
insert into categoria (rsuper, nomeinterno, oid) values (162  ,'VALOR_DIFAL',40036)
go

IF not EXISTS (SELECT 1 FROM FONTEDOVALOR WHERE OID = 40036 )
insert into fontedovalor (FORMULA,OID) values ('',40036)
go