выглядит для меня как сводная таблица?
SELECT
'amountOutstanding' as [val], [1] as Jan, [2] as Feb, [3] as Mar, [4] as Apr, [5] as May, [6] as Jun, [7] as Jul, [8] as Aug, [9] as Sep, [10] as Oct, [11] as Nov, [12] as Dec
FROM
( select [amount], [month] from m) as a
PIVOT
(
avg([amount])
FOR [month] in ([1], [2], [3], [4], [5], [6], [7], [8], [9], [10], [11], [12])
) as pt;