create table temp
(
    date datetime,
    category varchar(3),
    amount money
)
GO
insert into temp values ('1/1/2012', 'ABC', 1000.00)
insert into temp values ('2/1/2012', 'DEF', NULL)
insert into temp values ('2/1/2012', 'GHI', 800.00)
insert into temp values ('4/10/2012', 'DEF', NULL)
insert into temp values ('4/1/2012', 'ABC', 300)
GO
SELECT date, [ABC], [DEF], [GHI]
FROM (SELECT date, category, sum(amount) Amt
		from temp
		GROUP BY date, category
	 )as p
	 PIVOT 
	 ( SUM(amt) FOR category IN ([abc], [def], [ghi])) as pvt
GO
	
DECLARE @cols AS NVARCHAR(MAX),
    @query  AS NVARCHAR(MAX);

SET @cols = STUFF((SELECT distinct ',' + QUOTENAME(c.category) 
            FROM (SELECT category from temp GROUP BY date, category HAVING  sum(amount) IS NOT NULL) c 
            FOR XML PATH(''), TYPE
            ).value('.', 'NVARCHAR(MAX)') 
        ,1,1,'')
        
set @query = 'SELECT date, ' + @cols + ' from 
            (
                SELECT date, category, sum(amount) Amt
				from temp
				GROUP BY date, category
				HAVING  sum(amount) IS NOT NULL
		      ) x
            pivot 
            (
                 max(amt)
                for category in (' + @cols + ')
            ) p '
exec sp_executesql @query
GO
DROP TABLE temp
GO

DECLARE @cols AS NVARCHAR(MAX),
    @query  AS NVARCHAR(MAX);

SET @cols = STUFF((SELECT distinct ',' + QUOTENAME(c.[Description]) 
			FROM (SELECT Dim_Fee_Codes.Description
				FROM Dim_Fee_Codes 
			        INNER JOIN Fact_Fee_History_2 ON Dim_Fee_Codes.Fee_Code = Fact_Fee_History_2.Fee_Sequence_Number
				WHERE FDMSAccountNo in (select FDMSAccountNo from #LBG)
				GROUP BY Dim_Fee_Codes.Description, Fact_Fee_History_2.FDMSAccountNo
				HAVING  SUM(Fact_Fee_History_2.Retail_amount_R12) IS NOT NULL
			) c
			FOR XML PATH(''), TYPE
                   ).value('.', 'NVARCHAR(MAX)')
                  ,1,1,'')
set @query = 'SELECT FDMSAccountNo, ' + @cols + ' from 
		  (SELECT Fact_Fee_History_2.FDMSAccountNo, Dim_Fee_Codes.Description, SUM(Fact_Fee_History_2.Retail_amount_R12) AS [sales]
		    FROM Dim_Fee_Codes 
		    INNER JOIN Fact_Fee_History_2 ON Dim_Fee_Codes.Fee_Code = Fact_Fee_History_2.Fee_Sequence_Number
		    WHERE FDMSAccountNo in (select FDMSAccountNo from #LBG)
		    GROUP BY Dim_Fee_Codes.Description, Fact_Fee_History_2.FDMSAccountNo
		    HAVING  SUM(Fact_Fee_History_2.Retail_amount_R12) IS NOT NULL
		   ) x
            pivot 
            (
                 MAX([sales] FOR Description IN (' + @cols + ')
            ) p '
SELECT @query
exec sp_executesql @query
GO

DECLARE @cols AS NVARCHAR(MAX),
    @query  AS NVARCHAR(MAX);

SET @cols = STUFF((SELECT distinct ',' + QUOTENAME(c.[Description]) 
			FROM (SELECT Dim_Fee_Codes.Description
				FROM Dim_Fee_Codes 
			        INNER JOIN Fact_Fee_History_2 ON Dim_Fee_Codes.Fee_Code = Fact_Fee_History_2.Fee_Sequence_Number
				WHERE FDMSAccountNo in (select FDMSAccountNo from #LBG)
				GROUP BY Dim_Fee_Codes.Description, Fact_Fee_History_2.FDMSAccountNo
				HAVING  SUM(Fact_Fee_History_2.Retail_amount_R12) IS NOT NULL
			) c
			FOR XML PATH(''), TYPE
                   ).value('.', 'NVARCHAR(MAX)')
                  ,1,1,'')
set @query = 'SELECT FDMSAccountNo, ' + @cols + ' from 
		  (SELECT Fact_Fee_History_2.FDMSAccountNo, Dim_Fee_Codes.Description, SUM(Fact_Fee_History_2.Retail_amount_R12) AS [sales]
		    FROM Dim_Fee_Codes 
		    INNER JOIN Fact_Fee_History_2 ON Dim_Fee_Codes.Fee_Code = Fact_Fee_History_2.Fee_Sequence_Number
		    WHERE FDMSAccountNo in (select FDMSAccountNo from #LBG)
		    GROUP BY Dim_Fee_Codes.Description, Fact_Fee_History_2.FDMSAccountNo
		    HAVING  SUM(Fact_Fee_History_2.Retail_amount_R12) IS NOT NULL
		   ) x
            pivot 
            (
                 MAX([sales] FOR Description IN (' + @cols + ')
            ) p '
--SELECT @query
exec sp_executesql @query
GO

DECLARE @cols AS NVARCHAR(MAX),
@query AS NVARCHAR(MAX);

SET @cols = STUFF((SELECT distinct ',' + QUOTENAME(c.[Description]) 
FROM (SELECT Dim_Fee_Codes.Description
FROM Dim_Fee_Codes 
INNER JOIN Fact_Fee_History_2 ON Dim_Fee_Codes.Fee_Code = Fact_Fee_History_2.Fee_Sequence_Number
WHERE FDMSAccountNo in (select FDMSAccountNo from #LBG)
GROUP BY Dim_Fee_Codes.Description, Fact_Fee_History_2.FDMSAccountNo
HAVING SUM(Fact_Fee_History_2.Retail_amount_R12) IS NOT NULL
) c
FOR XML PATH(''), TYPE
).value('.', 'NVARCHAR(MAX)')
,1,1,'')
set @query = 'SELECT FDMSAccountNo, ' + @cols + ' from 
(SELECT Fact_Fee_History_2.FDMSAccountNo, Dim_Fee_Codes.Description, SUM(Fact_Fee_History_2.Retail_amount_R12) AS [sales]
FROM Dim_Fee_Codes 
INNER JOIN Fact_Fee_History_2 ON Dim_Fee_Codes.Fee_Code = Fact_Fee_History_2.Fee_Sequence_Number
WHERE FDMSAccountNo in (select FDMSAccountNo from #LBG)
GROUP BY Dim_Fee_Codes.Description, Fact_Fee_History_2.FDMSAccountNo
HAVING SUM(Fact_Fee_History_2.Retail_amount_R12) IS NOT NULL
) x
pivot 
(
MAX([sales] FOR Description IN (' + @cols + ')
) p '
SELECT @query