можно использовать UNPIVOT
DECLARE @SampleData TABLE (Income VARCHAR(20), Expenses VARCHAR(20), Other VARCHAR(20), Department VARCHAR(20), Date [Date])
INSERT INTO @SampleData VALUES
('2k ', '4k','.5k','Marketing','2014-05-28'),
('52k', '7k','.1k','Sales ','2014-04-01')
SELECT Description, Value, Department, Date
FROM @SampleData T
UNPIVOT ([Value] FOR [Description] IN ([Income], [Expenses], [Other])) AS UNPVT
Результат:
Description Value Department Date
----------------- -------------------- -------------------- ----------
Income 2k Marketing 2014-05-28
Expenses 4k Marketing 2014-05-28
Other .5k Marketing 2014-05-28
Income 52k Sales 2014-04-01
Expenses 7k Sales 2014-04-01
Other .1k Sales 2014-04-01