To be absolutely clear, you want a:

2) unique clustered [index] on (tenant,year,id)

And if you partition the data (which typically wouldn't be necessary here), partition it by...

You can, and definitely should, get rid of the other ISNULLs in your WHERE:

AND ISNULL(d.value_2,'') NOT IN ('Clay','Volusia') --replace with -->  AND d.value_2 NOT IN ('Clay','Volusia')

AND ISNULL(rc.referral_category_ud,'') <>...

You can, and definitely should, get rid of the other ISNULLs in your WHERE:

AND ISNULL(d.value_2,'') NOT IN ('Clay','Volusia') --replace with

-->  AND d.value_2 NOT IN ('Clay','Volusia')

AND ISNULL(rc.referral_category_ud,'') <> 'FFS_NO_TAKE_BAC' --replace with

-->...

To be absolutely clear, you want a:

2) unique clustered [index] on (tenant,year,id)

And if you partition the data (which typically wouldn't be necessary here), partition it by (tenant, year)...

It is.  Google for function "dbo.DelimitedSplit8K".  It's a function you install once and can use from then on for this.

To be absolutely clear, you want a:

2) unique clustered [index] on (tenant,year,id)

And if you partition the data (which typically wouldn't be necessary here), partition it by (tenant, year) not just...

Seems like you might be looking for a total?!:

SELECT yt.account_number, SUM(ca1.Debit) AS Total_Debits, SUM(ca1.Credit) AS Total_Credits, 
    SUM(ca1.Debit) - SUM(ca1.Credit) AS Net_Amount
FROM dbo.your_table yt
CROSS...

Use COALESCE instead:

COALESCE(fa.S1SDAT, ar2.S1ADAT, ar.S1SDATE)

...

Definitely use char(2) for the values, as suggested (varchar requires two bytes of extra overhead (to store length) per column).

If they're not already encoded, encode the names.  That is, "Code1"...

Yes, those procs will both run under the same transaction (assuming no COMMIT(s) in the procs).

? Don't see anything attached ?

No, a solution like this is hopefully only on few rows - as mentioned earlier, else change the way to solve the problem. And if my solution runs in...

If you want only 12 months of data, then you'll need to restrict the ending date too.  Assuming you want to include the month that @Date is in, then:

WHERE

tblPropsFreeRent.dtMonth >=...

select *, 
    case when last_bar = 0 or next_to_last_bar = 0 then ''
         else SUBSTRING(serialnumber,...

I'd be surprised if an index on a computed column ultimately helped the query plan at all.  Unless you have a fully covering index, which would likely duplicate most of...