CREATE TABLE #test
(GLID varchar(10), Amt int)
INSERT INTO #test
(GLID, Amt)
SELECT '1111', -100 UNION ALL
SELECT '2222', 250 UNION ALL
SELECT '3333', -300 UNION ALL
SELECT '4444', 150
select * from #test
select t1.GLID,
(case when t1.Amt < 0 then 0
else t1.Amt
end
) AS 'DR',
(case when t1.Amt > 0 then 0
else abs( t1.Amt )
end
) AS 'CR' from #test t1 cross apply #test t2 where t1.GLID = t2. GLID
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