hmm... if its only up to maximum of 4 rows you can use
SELECT Date,PARSENAME(REPLACE(Warehouse,',','.'),1) AS WareHouse,PARSENAME(REPLACE(BegBalance,'/','.'),1) AS BegBalance
FROM table
UNION ALL
SELECT Date,PARSENAME(REPLACE(Warehouse,',','.'),2),PARSENAME(REPLACE(BegBalance,'/','.'),2)
FROM table
WHERE PARSENAME(REPLACE(Warehouse,',','.'),2) IS NOT NULL
OR PARSENAME(REPLACE(BegBalance,'/','.'),2) IS NOT NULL
UNION ALL
SELECT Date,PARSENAME(REPLACE(Warehouse,',','.'),3),PARSENAME(REPLACE(BegBalance,'/','.'),3)
FROM table
WHERE PARSENAME(REPLACE(Warehouse,',','.'),3) IS NOT NULL
OR PARSENAME(REPLACE(BegBalance,'/','.'),3) IS NOT NULL
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SQL Server MVP
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