hi to all,
If you review my attachment, Why code compliance extended report node # 18 and 20 nodes From and To nodes have different values for code stress? I did not understand for one node To and From node values why are they different.

Can any one explain me Why Node 20 To and From code stress values are different?

2 question.

Why occasional allowable stress in code compliances exceed ASME 31.3 code allowable, I believe they exceed due to occasional input load like wind loads etc.

Can any one explain how its calculating allowable load for occasional in code compliance extended report?

The 18 on the element 10-18 calculates straight pipe stress while 18 on the element 18-19 calculates bend pipe stress - same loads, different SIFs.
Divide your occasional allowable stress by the sustained allowable stress - that ratio is 1.33. Sustained stress must be less than Sh and Sustained plus occasional stress must be less than 1.33Sh. If the occasional evaluation fails, you can correct by reducing sustained OR occasional stress.
It's in the Code.