You can also UNIONize quarters and then select from that union using quarter number as filter in a WHERE clause.

SELECT *

FROM (

SELECT Account, QTR1 AS QuarterValue, 1 AS QuarterNumber FROM ....

UNION ALL

SELECT Account, QTR2 AS QuarterValue, 2 AS QuarterNumber FROM ....

UNION ALL

....

)

WHERE QuarterNumber = 2

You can also create procedure passing quater number and then doing IF ... ELSE