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Pivot the Hard Way.
with your_table (account, accmonth, amount) as ( select 'BA', 201701, 7 union all select 'BA', 201701, 8 union all select 'BA', 201701, 9 union all select 'BA', 201702, 20 union all select 'BA', 201703, 30 union all select 'BU', 201701, 320 union all select 'BU', 201702, 420 union all select 'CA', 201702, 33 union all select 'CA', 201703, 21 union all select 'MA', 201701, 228 union all select 'MI', 201702, 219 union all select 'SC', 201702, 19 union all select 'VA', 201703, 165 ) select accmonth,sum(ba) as ba,sum(bu) as bu,sum(ca) as ca,sum(ma) as ma,sum(mi) as mi,sum(sc) as sc,sum(va) as va from ( select accmonth, case when account = 'BA' then sum(amount) end as BA, case when account = 'BU' then sum(amount) end as BU, case when account = 'CA' then sum(amount) end as CA, case when account = 'MA' then sum(amount) end as MA, case when account = 'MI' then sum(amount) end as MI, case when account = 'SC' then sum(amount) end as SC, case when account = 'VA' then sum(amount) end as VA from your_table group by accmonth, account ) as sd group by accmonth order by accmonth
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