CREATE TABLE Pivot_SampleEx
(
	YEAR      SMALLINT,
	QUARTER    TINYINT,
	AMOUNT	  DECIMAL(2,1)
)

INSERT INTO Pivot_SampleEx VALUES (1990,1,1.1)
INSERT INTO Pivot_SampleEx VALUES (1990,2,1.2)
INSERT INTO Pivot_SampleEx VALUES (1990,3,1.3)
INSERT INTO Pivot_SampleEx VALUES (1990,4,1.4)
INSERT INTO Pivot_SampleEx VALUES (1991,1,2.1)
INSERT INTO Pivot_SampleEx VALUES (1991,2,2.2)
INSERT INTO Pivot_SampleEx VALUES (1991,3,2.3)
INSERT INTO Pivot_SampleEx VALUES (1991,4,2.4)
INSERT INTO PIVOT_SampleEx VALUES (2002,3,5.2)
INSERT INTO PIVOT_SampleEx VALUES (2002,4,5.4)

SELECT YEAR,
		SUM(CASE QUARTER WHEN 1 THEN AMOUNT ELSE 0 END) AS Q1,
		SUM(CASE QUARTER WHEN 2 THEN AMOUNT ELSE 0 END) AS Q2,
		SUM(CASE QUARTER WHEN 3 THEN AMOUNT ELSE 0 END) AS Q3,
		SUM(CASE QUARTER WHEN 4 THEN AMOUNT ELSE 0 END) AS Q4
FROM 
	Pivot_SampleEx
GROUP BY YEAR

SELECT YEAR,[1] AS Q1,[2] AS Q2,[3] AS Q3,[4] AS Q4
FROM
	(SELECT * FROM Pivot_SampleEx) AS P
PIVOT ( SUM(AMOUNT) FOR QUARTER  IN ([1],[2],[3],[4]))AS PVT