Try this, unpivot logic:

CREATE TABLE #Amt(Id INT, Monthly Float,Quaterly Float,HealfYearly Float,Yearly Float)

INSERT INTO #Amt (Id ,Monthly ,Quaterly ,HealfYearly ,Yearly )

VALUES (1,100,200,400,800),(2,200,400,600,900)

--SELECT * FROM #Amt

SELECT ID, PaymentTerm, Amount

FROM

(

SELECT Id ,Monthly ,Quaterly ,HealfYearly ,Yearly FROM #Amt

) p

UNPIVOT

(Amount FOR PaymentTerm IN

(

Monthly,

Quaterly,

HealfYearly,

Yearly

)

)AS unpvt

DROP TABLE #Amt