• This should get you what you're looking for...
    -- test data from spreadsheet...
    IF OBJECT_ID('tempdb..#TestData', 'U') IS NOT NULL
    DROP TABLE #TestData;

    CREATE TABLE #TestData (
        Record INT NOT NULL,
        fiscalyear INT NOT NULL,
        fiscalquarter INT NOT NULL,
        changetype VARCHAR(10) NOT NULL,
        Increase INT NOT NULL,
        NewSqftTotal INT NOT NULL
        );
    INSERT #TestData (Record, fiscalyear, fiscalquarter, changetype, Increase, NewSqftTotal) VALUES
        (145, 2012, 2, 'Open', 5000, 5000),
        (117, 2012, 3, 'Open', 5000, 5000),
        (140, 2012, 3, 'Remodel', 103, 103),
        (142, 2012, 3, 'Open', 5000, 5000),
        (35, 2012, 3, 'Open', 5000, 5000),
        (6, 2012, 4, 'Open', 5000, 5000),
        (78, 2013, 1, 'Open', 5000, 5000),
        (6, 2013, 2, 'Close', -5000, -5000),
        (51, 2013, 3, 'Open', 5000, 5000),
        (145, 2013, 4, 'Remodel', 107, 107),
        (142, 2013, 4, 'Remodel', 105, 105),
        (62, 2013, 4, 'Open', 5000, 5000),
        (134, 2014, 1, 'Open', 5000, 5000),
        (105, 2014, 2, 'Open', 5000, 5000);

    The solution...
    WITH
        cte_AggYQ AS (
            SELECT
                td.fiscalyear,
                td.fiscalquarter,
                TotalIncrease = SUM(td.Increase)
            FROM
                #TestData td
            GROUP BY
                td.fiscalyear,
                td.fiscalquarter
            UNION ALL
            SELECT 2014, 3, 0 UNION ALL -- manually adding missing Q 3 & 4 for 2014...
            SELECT 2014, 4, 0
            ),
        cte_RunningTotals AS (
            SELECT
                ayq.fiscalyear,
                ayq.fiscalquarter,
                ayq.TotalIncrease,
                BOQ = ISNULL(SUM(ayq.TotalIncrease) OVER (ORDER BY ayq.fiscalyear, ayq.fiscalquarter ROWS BETWEEN UNBOUNDED PRECEDING AND 1 PRECEDING), 0),
                EOQ = SUM(ayq.TotalIncrease) OVER (ORDER BY ayq.fiscalyear, ayq.fiscalquarter ROWS UNBOUNDED PRECEDING)
            FROM
                cte_AggYQ ayq
            )
    SELECT
        rt.fiscalyear,
        rt.fiscalquarter,
        v.Lable,
        v.DataValue
    FROM
        cte_RunningTotals rt
        CROSS APPLY ( VALUES (1, 'BOQ', rt.BOQ), (2, 'INCREASE', rt.TotalIncrease), (3, 'EOQ', rt.EOQ) ) v (SortBy, Lable, DataValue)
    ORDER BY
        rt.fiscalyear,
        rt.fiscalquarter,
        v.SortBy;

    Results...
    fiscalyear fiscalquarter Lable  DataValue
    ----------- ------------- -------- -----------
    2012   2     BOQ    0
    2012   2     INCREASE 5000
    2012   2     EOQ    5000
    2012   3     BOQ    5000
    2012   3     INCREASE 15103
    2012   3     EOQ    20103
    2012   4     BOQ    20103
    2012   4     INCREASE 5000
    2012   4     EOQ    25103
    2013   1     BOQ    25103
    2013   1     INCREASE 5000
    2013   1     EOQ    30103
    2013   2     BOQ    30103
    2013   2     INCREASE -5000
    2013   2     EOQ    25103
    2013   3     BOQ    25103
    2013   3     INCREASE 5000
    2013   3     EOQ    30103
    2013   4     BOQ    30103
    2013   4     INCREASE 5212
    2013   4     EOQ    35315
    2014   1     BOQ    35315
    2014   1     INCREASE 5000
    2014   1     EOQ    40315
    2014   2     BOQ    40315
    2014   2     INCREASE 5000
    2014   2     EOQ    45315
    2014   3     BOQ    45315
    2014   3     INCREASE 0
    2014   3     EOQ    45315
    2014   4     BOQ    45315
    2014   4     INCREASE 0
    2014   4     EOQ    45315