ASSUMING the order is dependent on the Payment_Code, then:

Sample data:

IF OBJECT_ID('tempdb..#Invoice_t') IS NOT NULL

DROP TABLE #Invoice_t

CREATE TABLE #Invoice_t(

[Cost_Center_code] [int] NOT NULL,

[Payment_code] [int] NOT NULL,

[INV_No] [int] NOT NULL,

CONSTRAINT [PK_Invoice_t] PRIMARY KEY CLUSTERED

(

[Cost_Center_code] ASC,

[Payment_code] ASC,

[INV_No] ASC

)WITH (PAD_INDEX = OFF, STATISTICS_NORECOMPUTE = OFF, IGNORE_DUP_KEY = OFF, ALLOW_ROW_LOCKS = ON, ALLOW_PAGE_LOCKS = ON) ON [PRIMARY]

) ON [PRIMARY]

GO

INSERT #Invoice_t ([Cost_Center_code], [Payment_code], [INV_No]) VALUES (1, 1, 2)

INSERT #Invoice_t ([Cost_Center_code], [Payment_code], [INV_No]) VALUES (1, 2, 2)

INSERT #Invoice_t ([Cost_Center_code], [Payment_code], [INV_No]) VALUES (1, 3, 2)

INSERT #Invoice_t ([Cost_Center_code], [Payment_code], [INV_No]) VALUES (1, 4, 2)

--INSERT #Invoice_t ([Cost_Center_code], [Payment_code], [INV_No]) VALUES (1, 5, 2)

INSERT #Invoice_t ([Cost_Center_code], [Payment_code], [INV_No]) VALUES (1, 6, 2)

INSERT #Invoice_t ([Cost_Center_code], [Payment_code], [INV_No]) VALUES (1, 7, 2)

--INSERT #Invoice_t ([Cost_Center_code], [Payment_code], [INV_No]) VALUES (1, 8, 2)

INSERT #Invoice_t ([Cost_Center_code], [Payment_code], [INV_No]) VALUES (1, 9, 2)

INSERT #Invoice_t ([Cost_Center_code], [Payment_code], [INV_No]) VALUES (1, 10, 2)

Then:

SELECT

t1.Cost_Center_code

,t1.INV_No

,(SELECT TOP(1) Payment_code

FROM #Invoice_t

WHERE Payment_code < t1.Payment_code

ORDER BY Payment_code DESC)

AS PrevCode

,t1.Payment_code

,(SELECT TOP(1) Payment_code

FROM #Invoice_t

WHERE Payment_code > t1.Payment_code

ORDER BY Payment_code ASC)

AS NextCode

FROM

#Invoice_t AS t1

ORDER BY

t1.Payment_code

Output example (if you comment out one or more of the INSERT statements

the correct Prev/Next values will display leaving out the missing value).

Cost_Center_codeINV_NoPrevCodePayment_codeNextCode

12NULL12

12123

12234

12346

12467

12679

127910

12910NULL