Getting "Error converting data type varchar to numeric."

Question

"Getting "Error converting data type varchar to numeric." in Table variable(@TableData) but not in #Temp"

I am facing issues while inserting data on table variable. I have created two table with same datatype,

1)@TableData

2)#TableData

Now I am inserting same data on both tables, but I am getting error “Error converting data type varchar to numeric.” in @tableData but not in #temp. Please check below example.

DROP TABLE IF EXISTS #temp
DROP TABLE IF EXISTS #TableData

Declare @TableData as Table
(   ID int Primary key Identity(1,1),
    A [int] NULL,
    B [varchar](30) NULL,
    C [int] NULL,
    D [int] NULL
)

Create table #TableData
(   ID int Primary key Identity(1,1),
    A [int] NULL,
    B [varchar](30) NULL,
    C [int] NULL,
    D [int] NULL
)

INSERT INTO @TableData
       SELECT  A,
              B,
              C,
              D
    FROM TableData

CREATE TABLE #temp
(ID VARCHAR(50),
 A     VARCHAR(5000),
 B          VARCHAR(5000)
)


INSERT INTO #temp (
    ID
    ,A
    ,B
    )
SELECT ID
    ,SUM(A) AS AR_USERENTRY
    ,AR_AREA
 FROM (
SELECT DISTINCT
       EP.ID,
       SUM(ISNULL(CAST(A AS NUMERIC(18, 0)), 0)) AR_USERENTRY,
     --  AR_USERENTRY
       B
FROM @TableData AS T
inner join [RESPONSE_DATA_V] AS V on    T.ID=V.ID

WHERE [AR_ISDELETED] = 0
      AND AR_USERENTRY != '$'
      AND AR_USERENTRY != '+'
      AND AR_USERENTRY != ','
      AND AR_USERENTRY != '-'
      AND AR_USERENTRY != '.'
      AND AR_USERENTRY != '\'
      AND 1 = CASE
        WHEN ISNUMERIC(AR_USERENTRY) = 1
            AND CAST(AR_USERENTRY AS NUMERIC(18, 2)) >= 0
            THEN 1
        ELSE 0
        END --M5

GROUP BY EP.A,
         B
            ) TT
            WHERE B IS NOT NULL
         GROUP BY A
            ,B