CTE in SQL server is the result set like table.

e.g.
WITH Sales_CTE (SalesPersonID, NumberOfOrders)
AS
(
SELECT SalesPersonID, COUNT(*)
FROM Sales.SalesOrderHeader
WHERE SalesPersonID IS NOT NULL
GROUP BY SalesPersonID
)
SELECT AVG(NumberOfOrders) AS “Average Sales Per Person”
FROM Sales_CTE;
GO