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My user table has a column that contains comma seperated values, as each user can have multiple accounts. Please note that I can not change this structure.

UserID  | Accounts  
---------------------
1       | ABC,DEF,GHI
2       | JKL, MNO

Based on this table, I need to create a new table that contains one row for each account:

UserID  | Account   
---------------------
1       | ABC
1       | DEF
1       | GHI
2       | JKL
2       | MNO
shudder
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