Give it a try:

; WITH AccountCTE AS (

SELECT fs_accno, fs_cost_center, fs_amount from accutn_det

)

SELECT fs_accno,[205produ],[206produ],[208produ], COALESCE([205produ], 0)+ COALESCE([206produ], 0)+ COALESCE([208produ],0) AS Total FROM AccountCTE

PIVOT (SUM(fs_amount) FOR fs_cost_center IN ([205produ],[206produ],[208produ])) p