CREATE TABLE Payment
  (
     PaymentHistoryID INT,
     paymentID        INT,
     Amount           DECIMAL(10, 2),
     receivedType     CHAR(2),
     Reason           VARCHAR(10)
  ); 

INSERT INTO Payment
VALUES 
(1,11, 5000.00,'Dr','ASD'),
(2,12, 4000.00,'Cr', 'BG'),
(3,11, 8000.00,'Cr', 'BG'),
(4,11, 3000.00,'Dr', 'SD'),
(5,11, 3000.00,'Cr','ASD'),
(6,13,50000.00,'Cr','ASD'),
(7,13,50000.00,'Cr','ASD'),
(8,13, 1000.00,'Cr','ASD'),
(9,13,  500.00,'Cr','ASD')

SELECT paymentID,
       Sum(CASE receivedType
             WHEN 'Dr' THEN Amount
             ELSE -1 * Amount
           END) Amount,
       Reason
FROM   Payment
GROUP  BY paymentID,
          Reason 

SELECT paymentID, [ASD], [BG],[SD]
FROM   (SELECT paymentID,
               CASE receivedType WHEN 'Dr' THEN Amount ELSE -1 * Amount END Amount, Reason
        FROM   Payment) AS SourceTable
       PIVOT ( Sum(Amount)
             FOR Reason IN ([ASD], [BG], [SD]) ) AS PivotTable;