You haven't provided enough information to answer this fully, but see if this helps

DECLARE @t TABLE(ID INT, Item VARCHAR(10), ShipTo VARCHAR(10),FCST01 VARCHAR(10),FCST02 VARCHAR(10),FCST03 VARCHAR(10));

INSERT INTO @t(ID, Item, ShipTo, FCST01, FCST02, FCST03)

SELECT 1, NULL, NULL, 20130701, 20130801, 20130901 UNION ALL

SELECT 1, 'Item1', 'DC01', 10, 0, 0 UNION ALL

SELECT 1, 'Item2', 'DC01', 1499, 1461, 1142 UNION ALL

SELECT 1, 'Item3', 'DC01', 37, 35, 0;

SELECT t1.ID, t1.Item, t1.ShipTo, ca.[Date],ca.Quantity

FROM @t t1

INNER JOIN @t t2 ON t2.ID = t1.ID

AND t2.Item IS NULL

CROSS APPLY(SELECT t2.FCST01,t1.FCST01

UNION ALL

SELECT t2.FCST02,t1.FCST02

UNION ALL

SELECT t2.FCST03,t1.FCST03) ca([Date],Quantity)

WHERE t1.Item IS NOT NULL

ORDER BY [Date],Item;

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