Declare @Sample Table(Metric varchar(10), [User] varchar(20), A int, B int, C int);
Insert @Sample(Metric, [User], A, B, C) Values
('C', 'BELLIS', 14, 14, 0),
('C', 'RDEKARSK', 26, 34, 7),
('C', 'AGRACE', 3, 10, 0);
Select Case When Number = 1 Then Metric Else 'D' End,
[USER],
Case When Number = 1 Then A When A = 0 Then 0 Else 1 End As A,
Case When Number = 1 Then B When B = 0 Then 0 Else 1 End As B,
Case When Number = 1 Then C When C = 0 Then 0 Else 1 End As C
From @Sample s
Cross Join (VALUES (1), (2)) As n(Number)
Order By [User], Number;
Tom