I think you are looking at two different tables, [ESS_App].[dbo].[co] and [10.1.10.140\ESS_LIVE].[ESS_app].[dbo].[co].  That is like looking at apples and oranges.

Building on what Steve said, something like this:
Notes:
Don't include the USE databasename, most people either use a dedicated sandbox database or tempdb.
Don't include the keyword PRIMARY in...

Can't really help here but have to ask, have you considered staging the data in a separate table first then importing the data from there?  If there is a problem...

I don't see anything that would cause the error you are getting.  The only thing I noticed was a missing table alias in the WHERE clause for [co_line] but if...

Actually, you don't need to add the resource database as it isn't even listed in sys.databases.