DECLARE @MinYear int,@MaxYear int


SELECT @MinYear=MIN(Year),@MaxYear=MAX(Year) 
FROM Table

SELECT IDENTITY(int,1,1) AS ID,
       @MinYear + v.Number AS Year,
       q.Quarter INTO #Calendar
FROM master..spt_values v
CROSS JOIN (SELECT 'Q1' AS Quarter
            UNION ALL
            SELECT 'Q2' 
            UNION ALL
            SELECT 'Q3' 
            UNION ALL
            SELECT 'Q4')q
WHERE v.type='p'
AND @MinYear + v.Number <=@MaxYear

DECLARE @Periodlist varchar(8000)

SELECT @Periodlist=LEFT(pl.Periodlist,LEN(pl.Periodlist)-1)
FROM (SELECT CAST(c.Year AS varchar(4))+c.Quarter+',' AS [text()]
      FROM #Calendar
      WHERE ID =@ID
      FOR XML PATH(''))pl(Periodlist)

SET @Sql='SELECT m.ItemID,COALESCE('+
REPLACE(@Periodlist,',',',0),COALESCE(') + 
' FROM
(
SELECT CAST(c.Year AS varchar(4))+c.Quarter AS Period,
t.ItemID
t.Value
FROM #Calendar c
LEFT JOIN Table t
ON t.Year=c.Year
AND c.Quarter=t.Qtr
WHERE c.ID <=@ID )m
PIVOT (SUM(Value) FOR Period IN (['+ REPLACE(@Periodlist,',','],[')   +']))p'

EXEC (@Sql)