IF object_id('TempDB..#tTemp1') IS NOT NULL
DROP TABLE #tTemp1
CREATE TABLE #tTemp1(ID int, Name varchar(20))
INSERT INTO #tTemp1(ID, Name)
SELECT 1, 'NewYork'
UNION 
SELECT 2, 'Virginia'
UNION
SELECT 3, 'London'
UNION
SELECT 4, 'Sydney'
UNION
SELECT 5, 'Dubai'

SELECT * FROM #tTemp1
DROP TABLE #tTemp1

IF object_id('TempDB..#tTemp1') IS NOT NULL
DROP TABLE #tTemp1
CREATE TABLE #tTemp1(ID int, Name varchar(20))
INSERT INTO #tTemp1(ID, Name)
SELECT 1, 'NewYork'
UNION 
SELECT 2, 'Virginia'
UNION
SELECT 3, 'London'
UNION
SELECT 4, 'Sydney'
UNION
SELECT 5, 'Dubai'

SELECT ID, Name, 'The city name is ' + Name as Comment FROM #tTemp1
DROP TABLE #tTemp1

IF object_id('TempDB..#tTemp1') IS NOT NULL
DROP TABLE #tTemp1

CREATE TABLE #tTemp1(ID int, Name varchar(20)
    ,Comment AS ('The city name is ' + Name))
INSERT INTO #tTemp1(ID, Name)
SELECT 1, 'NewYork'
UNION 
SELECT 2, 'Virginia'
UNION
SELECT 3, 'London'
UNION
SELECT 4, 'Sydney'
UNION
SELECT 5, 'Dubai'

SELECT * FROM #tTemp1
DROP TABLE #tTemp1