DECLARE @Demo
TABLE   (
        group_id    INTEGER NOT NULL,
        value       MONEY NOT NULL
        );

INSERT  @Demo (group_id, value) VALUES (1, $1.00);
INSERT  @Demo (group_id, value) VALUES (1, $2.00);
INSERT  @Demo (group_id, value) VALUES (1, $3.00);
INSERT  @Demo (group_id, value) VALUES (1, $4.00);
INSERT  @Demo (group_id, value) VALUES (2, $5.00);
INSERT  @Demo (group_id, value) VALUES (2, $4.00);
INSERT  @Demo (group_id, value) VALUES (3, $3.00);
INSERT  @Demo (group_id, value) VALUES (3, $2.00);
INSERT  @Demo (group_id, value) VALUES (3, $7.00);
INSERT  @Demo (group_id, value) VALUES (4, $2.00);

SELECT  group_id,
        value
FROM    @Demo;

SELECT  P.[1], P.[2], P.[3], P.[4]
FROM    @Demo D
PIVOT   (
        SUM(D.value) FOR
        D.group_id IN ([1], [2], [3], [4])
        ) P;

DECLARE @Demo
TABLE  (
    group_id  INTEGER NOT NULL,
    value    MONEY NOT NULL
    );

INSERT @Demo (group_id, value) VALUES (1, $1.00);
INSERT @Demo (group_id, value) VALUES (1, $2.00);
INSERT @Demo (group_id, value) VALUES (1, $3.00);
INSERT @Demo (group_id, value) VALUES (1, $4.00);
INSERT @Demo (group_id, value) VALUES (2, $5.00);
INSERT @Demo (group_id, value) VALUES (2, $4.00);
INSERT @Demo (group_id, value) VALUES (3, $3.00);
INSERT @Demo (group_id, value) VALUES (3, $2.00);
INSERT @Demo (group_id, value) VALUES (3, $7.00);
INSERT @Demo (group_id, value) VALUES (4, $2.00);

SELECT group_id,
    value
FROM  @Demo;

SELECT P.[1], P.[2], P.[3], P.[4]
FROM @Demo D PIVOT(SUM(D.value) FOR D.group_id IN ([1], [2], [3], [4])) P;