Something like this mayhaps:
DECLARE @cols AS NVARCHAR(MAX), @cols2 NVARCHAR(MAX), @sql AS NVARCHAR(MAX);
SELECT *
INTO #data
FROM (
VALUES (1, N'A', N'H', N'J')
, (2, N'B', N'I', N...
You need a conditional aggregation query for this -
WITH data AS (SELECT '001' EMPLOYEE, 'Basic' ELEMENT, 100 VALUE, 'Sales' DEPT FROM dual UNION ALL
SELECT '001', 'Rent', 300, 'Sales' F...
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