reckey	           amt1	           amt2	amt3       amt4         amt5
ABCD1234           44.92	 14.4	22           0	      11.52

reckey          amtnumber             amt
ABCD1234         1                     44.92
ABCD1234         2                     14.4
ABCD1234         3                     22 
ABCD1234         4                     0
ABCD1234         5                     11.52  

SELECT reckey, ProductName, ProductQty
FROM (SELECT reckey = 'ABCD1234', amt1 = 44.92, amt2 = 14.4, amt3 = 22, amt4 = 0, amt5 = 11.52) d
CROSS APPLY (
    VALUES 
		('amt1', amt1),
		('amt2', amt2),
		('amt3', amt3),
		('amt4', amt4),
		('amt5', amt5)
) x (ProductName, ProductQty)
WHERE ProductQty IS NOT NULL

SELECT reckey, ProductName, ProductQty
FROM (SELECT reckey = 'ABCD1234', amt1 = 44.92, amt2 = 14.4, amt3 = 22, amt4 = 0, amt5 = 11.52) d
CROSS APPLY (
	SELECT 'amt1', amt1 UNION ALL
	SELECT 'amt2', amt2 UNION ALL
	SELECT 'amt3', amt3 UNION ALL
	SELECT 'amt4', amt4 UNION ALL
	SELECT 'amt5', amt5
) x (ProductName, ProductQty)
WHERE ProductQty IS NOT NULL

--====== TEST DATA SET-UP =================
if object_id('dbo.pvt') is not null
	drop table dbo.pvt;

create table dbo.pvt
(
reckey varchar(10),          
amt1 decimal(8,2),
amt2 decimal(8,2),
amt3 decimal(8,2),
amt4 decimal(8,2),
amt5 decimal(8,2)
);

insert dbo.pvt values ( 'ABCD1234', 44.92, 14.4, 22, 0, 11.52 );
insert dbo.pvt values ( 'ABCD5678', 3.12, 17.7, 0, 13, 100.5 );

/*
I'm trying to use the t-sql Unpivot statement to create this:

reckey          amtnumber             amt
ABCD1234         1                     44.92
ABCD1234         2                     14.4
ABCD1234         3                     22 
ABCD1234         4                     0
ABCD1234         5                     11.52  
*/

--====== SOLUTIONS =================

-- SQL 2005: Unpivot the table.
SELECT reckey, amtnumber, amt
FROM 
   (SELECT reckey, amt1, amt2, amt3, amt4, amt5
   FROM pvt) p
UNPIVOT
   (amt FOR amtnumber IN 
      (amt1, amt2, amt3, amt4, amt5)
)AS unpvt;

-- SQL 2008: You can use Cross Apply:
SELECT reckey, amtnumber, amt
FROM dbo.pvt
CROSS APPLY (
    VALUES (1, amt1)
        ,(2, amt2)
        ,(3, amt3)
        ,(4, amt4)
        ,(5, amt5)
    ) a(amtnumber, amt);

SELECT reckey, amtnumber, amt
FROM 
   (SELECT reckey, amt1 as [1], amt2 as [2], amt3 as [3], amt4 as [4], amt5 as [5]
   FROM pvt) p
UNPIVOT
   (amt FOR amtnumber IN 
      ([1], [2], [3], [4], [5])
)AS unpvt;