Rotación de Tablas extrañas

[engeneral]

No estoy seguro de haber entendido lo que pides, en cualquier caso quizá sea esto a lo que te refieres...

Código:

select
	hd_glosa,
	left(he_anomes, 4) as anyo,
	sum(case right(he_anomes, 2) = '01' then he_monto else 0 end) as enero,
	sum(case right(he_anomes, 2) = '02' then he_monto else 0 end) as febrero,
	sum(case right(he_anomes, 2) = '03' then he_monto else 0 end) as marzo,
	sum(case right(he_anomes, 2) = '04' then he_monto else 0 end) as abril,
	sum(case right(he_anomes, 2) = '05' then he_monto else 0 end) as mayo,
	sum(case right(he_anomes, 2) = '06' then he_monto else 0 end) as junio,
	sum(case right(he_anomes, 2) = '07' then he_monto else 0 end) as julio,
	sum(case right(he_anomes, 2) = '08' then he_monto else 0 end) as agosto,
	sum(case right(he_anomes, 2) = '09' then he_monto else 0 end) as septiembre,
	sum(case right(he_anomes, 2) = '10' then he_monto else 0 end) as octubre,
	sum(case right(he_anomes, 2) = '11' then he_monto else 0 end) as noviembre,
	sum(case right(he_anomes, 2) = '12' then he_monto else 0 end) as diciembre
from habdes_efect, hebedesc
where
	habedesc.hd_codigo = habdes_efect.he_codigo and
	habdes_efect.he_codigo like '1%' and
	he_anomes like '2002%'
group by hd_glosa, left(he_anomes, 4)
order by he_anomes