Вот решение:
declare @Query_Start_Date date= '2011-01-01'
declare @Query_End_Date date = '2011-09-30'
declare @D_Fee_Basis table(F_Fee_Item int)
insert @D_Fee_Basis values(1)
insert @D_Fee_Basis values(2)
insert @D_Fee_Basis values(3)
declare @F_Fee_Item table(Fee_Item_ID int, Fee_Basis_ID int,Start_Date date,End_Date date)
insert @F_Fee_Item values(1,1,'2011-01-01','2011-03-31')
insert @F_Fee_Item values(2,1,'2011-04-01','2011-06-30')
insert @F_Fee_Item values(3,2,'2011-01-01','2011-03-31')
insert @F_Fee_Item values(4,2,'2011-05-01','2011-06-30')
;with a as
(-- find all days between Start_Date and End_Date
select @Query_Start_Date d
union all
select dateadd(day, 1, d)
from a
where d < @Query_end_Date
), b as
(--find all unused days
select a.d, F_Fee_Item Fee
from a, @D_Fee_Basis Fee
where not exists(select 1 from @F_Fee_Item where a.d between Start_Date and End_Date and Fee.F_Fee_Item = Fee_Basis_ID)
),
c as
(--find all start dates
select d, Fee, rn = row_number() over (order by fee, d) from b
where not exists (select 1 from b b2 where dateadd(day,1, b2.d) = b.d and b2.Fee= b.Fee)
),
e as
(--find all end dates
select d, Fee, rn = row_number() over (order by fee, d) from b
where not exists (select 1 from b b2 where dateadd(day,-1, b2.d) = b.d and b2.Fee= b.Fee)
)
--join start dates with end dates
select c.Fee Fee_Basis_ID, c.d Start_Date, e.d End_Date from c join e on c.Fee = e.Fee and c.rn = e.rn
option (maxrecursion 0)
Ссылка на результат: http://data.stackexchange.com/stackoverflow/q/114193/