In addition, try the next example:
declare @table as table (Type varchar(10), New int, Closed int, Reopen int)
insert @table values
( 'Claim', 32, 14, 97 ),
( 'Line ', 14, 37, 7 )
select * from @table
---
select [Status], [Claim], [Line]
from @table
unpivot
(
[val] for [Status] in( [New], [Closed], [Reopen] )
) as u
pivot
(
sum(val) for [type] in( [Claim], [Line] )
) as p
/*
Status Claim Line
Closed 14 37
New 32 14
Reopen 97 7
*/
This also assumes that “Claim” and “Line” are the only (fixed) types. Otherwise a dynamic SQL can be considered.