ALTER FUNCTION FnGetDDMMYY (@FROM_DT DATETIME,@TO_DT DATETIME)
RETURNS @TAB_DAYS TABLE
(DD BIGINT, MM BIGINT,YY BIGINT)
AS 
BEGIN

WHILE @FROM_DT <=@TO_DT
BEGIN
	INSERT INTO @TAB_DAYS
	SELECT DAY(@FROM_DT),MONTH(@FROM_DT),YEAR(@FROM_DT)
	SET @FROM_DT = DATEADD(DD,1,@FROM_DT)
END

RETURN
END

CREATE TABLE PHONEBILL
(
BILL_NBR BIGINT IDENTITY(1,1), 
FROM_DT DATETIME, 
TO_DT DATETIME, 
BILL_AMOUNT NUMERIC(16,5))

INSERT INTO PHONEBILL
SELECT '01/05/2012','02/04/2012',1500
UNION
SELECT '02/05/2012','03/04/2012',1500
UNION
SELECT '03/05/2012','04/04/2012',1500
UNION
SELECT '04/05/2012','05/04/2012',1500
UNION
SELECT '05/05/2012','06/04/2012',1500
UNION
SELECT '06/05/2012','07/04/2012',1500
UNION
SELECT '07/05/2012','08/04/2012',1500

BILL_NBR DD	MM	YY	BILL_AMOUNT_PERDAY
1	5	1	2012	48
1	6	1	2012	48
1	7	1	2012	48
1	8	1	2012	48
1	9	1	2012	48
1	10	1	2012	48
1	11	1	2012	48
1	12	1	2012	48
1	13	1	2012	48
1	14	1	2012	48
1	15	1	2012	48
1	16	1	2012	48
1	17	1	2012	48
1	18	1	2012	48
1	19	1	2012	48
1	20	1	2012	48
1	21	1	2012	48
1	22	1	2012	48
1	23	1	2012	48
1	24	1	2012	48
1	25	1	2012	48
1	26	1	2012	48
1	27	1	2012	48
1	28	1	2012	48
1	29	1	2012	48
1	30	1	2012	48
1	31	1	2012	48
1	1	2	2012	48
1	2	2	2012	48
1	3	2	2012	48
1	4	2	2012	48

SELECT   p.BILL_NBR
        ,dtr.DD
        ,dtr.MM
        ,dtr.YYYY
        ,p.BILL_AMOUNT / (DATEDIFF(DAY,p.FROM_DT, p.TO_DT) + 1) AS BILL_AMOUNT_PERDAY 
FROM    PHONEBILL AS p
CROSS APPLY (SELECT DAY(DayDT) AS DD, MONTH(DayDT) AS MM, YEAR(DayDT) AS YYYY
             FROM (SELECT TOP (DATEDIFF(DAY,p.FROM_DT, p.TO_DT) + 1) 
                          DATEADD(DAY, ROW_NUMBER() OVER (ORDER BY object_id) - 1, p.FROM_DT) DayDT
                   FROM sys.columns) AS r
            ) dtr     

SELECT TOP (1000000) IDENTITY(INT,0,1) AS N
INTO dbo.TallyTable
FROM sys.columns c1, sys.columns c2 
CREATE UNIQUE CLUSTERED INDEX  IDX_TallyTable_N ON dbo.TallyTable(N ASC)

SELECT   p.BILL_NBR
        ,dtr.DD
        ,dtr.MM
        ,dtr.YYYY
        ,p.BILL_AMOUNT / (DATEDIFF(DAY,p.FROM_DT, p.TO_DT) + 1) AS BILL_AMOUNT_PERDAY 
FROM    PHONEBILL AS p
CROSS APPLY (SELECT DAY(DayDT) AS DD, MONTH(DayDT) AS MM, YEAR(DayDT) AS YYYY
             FROM (SELECT TOP (DATEDIFF(DAY,p.FROM_DT, p.TO_DT) + 1) 
                          DATEADD(DAY, N, p.FROM_DT) DayDT
                   FROM dbo.TallyTable) AS r
            ) dtr