I cannot get this TRIM code to work
SELECT dbo.COL_V_Cost_GEMS_Detail.TNG_SYS_NR AS [EHP Code], dbo.COL_TBL_VCOURSE.TNG_NA AS [Course Title], LTR
LTRIM(RTRIM(FCT_TYP_CD)) & ') AND (' & LTRIM(RTRIM(DEP_TYP_ID)) & ')'
I think you're missing a ) on both of the trims. Some SQL versions support just TRIM which does both L and R trims...
)