Thanks for your reply,

But there is no end date....I need to calculate the End date based on Start Date.

Example I am calculating the 2013 year Data.

If Start date date 2014 year , but we need to calculate only 2013 date..so there is no end date for 2014 Year.

I taken Start Date is Order By Desc.....for Highest Date it needs to calculate the Year End Date (12/31/2013).

Below is The Sample Out Put Based On Start Date..need to Calculate The End Date

id cid start_date end_date

1 100 02/23/2014 --

1 100 06/25/2013 12/31/2013

1 100 06/04/2013 06/24/2013

1 100 06/17/2013 06/03/2013

2 200 08/9/2013 12/31/2013

2 200 08/03/2013 08/08/2013