The SELECT statement is not a Teradata SELECT statement. It is a TPT SELECT.
Thus, not all SQL is supported (please check the documentation).
We do not support the TRIM function in TPT.
Any "space" between delimiters is considered data.
If you want the space character to imply the column should be NULLed, then do this:
CASE WHEN acct_type = ' ' THEN NULL
ELSE . . . . .
(put a space character in between the single-quotes)
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