Thanks for the details. Makes this kind of thing a lot easier!!!
Something like this?
SELECT t.*, isnull(x.ItemCode, '') as ItemCode
FROM #tTestTB t
outer apply(select top 1 ItemCode as ItemCode from #tTestTB t2 where t2.TreeType = 'S' and t2.VisOrder < t.VisOrder order by VisOrder desc) x
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