Check this out as well: using xml path and pivot
| ACCOUNT | 2000 | 2001 | 2002 |
--------------------------------
| Asset | 205 | 142 | 421 |
| Equity | 365 | 214 | 163 |
| Profit | 524 | 421 | 325 |
DECLARE @cols AS NVARCHAR(MAX),
@query AS NVARCHAR(MAX)
SET @cols = STUFF((SELECT distinct ',' + QUOTENAME(c.period)
FROM demo c
FOR XML PATH(''), TYPE
).value('.', 'NVARCHAR(MAX)')
,1,1,'')
set @query = 'SELECT account, ' + @cols + ' from
(
select account
, value
, period
from demo
) x
pivot
(
max(value)
for period in (' + @cols + ')
) p '
execute(@query)