This is how it can be done, using PIVOT function
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;
~ Lokesh Vij
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