SELECT * FROM
(
 SELECT CR_RDate, PO_Num, RepName, CP_Amt, CS_ID, CS_Desc FROM  dbo.v_CommRP
) as
PIVOT
(
  SUM(CP_Amt)
  FOR CS_Desc IN ([Cat1], Cat2], [Cat3])
 ) AS pv_CPR
ORDER BY CR_RDate, PO_Num, CS_ID

CR_RDate    PO_Num  CR_Amt      RepName     CS_ID   Cat1    Cat2    Cat3
8/24/2015   166090  $100.00     Agent 1     2   NULL    $35.00  NULL
8/24/2015   166090  $100.00     Agent 2     3   NULL    NULL    $32.50
8/24/2015   166090  $100.00     Agent 3     3   NULL    NULL    $32.50
8/24/2015   2528968 $200.00     Agent 1     2   NULL    $70.00  NULL
8/24/2015   2528968 $200.00     Agent 2     3   NULL    NULL    $65.00
8/24/2015   2528968 $200.00     Agent 3     3   NULL    NULL    $65.00
8/31/2015   166090  $200.00     Agent 1     2   NULL    $70.00  NULL
8/31/2015   166090  $200.00     Agent 2     3   NULL    NULL    $65.00
8/31/2015   166090  $200.00     Agent 3     3   NULL    NULL    $65.00