Jack, the APPLY clause looks promising, I definitely will have look at this.

Lynn, you are right. Correct values for the datetime given should look like:

- either

22, 111, 2009-01-01 00:00:00, 2009-03-11...

Firstly, I would answer your question regarding time offset of results coming from my attempts. The problem was that my query returned duplicate rows with the same day, same person...

Mohit, thank you for you reply. The solution suggested works fine, but I would need additionally help with little bit complicated query.

Table1 - BillID, PersonID, BillDate, BillAmount.

Table2 - personID,...

Adi, CTEs are exactly a technique I was looking for. Thank you, your help is much appreciated.

I promise the next time I will do my best to conform to your...