data<-matrix(c(1,2,3,100,101,101,1,2,2,102,103,101,2,1,2),3,5)
colnames(data)<-c("id","start_y","start_s","end_y","end_s")

newdata<-data.frame(t(c(data[1,1:3])))

for(i in min(data[,"id"]):max(data[,"id"])){
  if(max(newdata[,1]==i)){
    while(as.numeric(paste(newdata[nrow(newdata),2],newdata[nrow(newdata),3],sep=""))<as.numeric(paste(data[i,"end_y"],data[i,"end_s"],sep=""))){
      if(newdata[nrow(newdata),3]==1){
        newdata<-rbind(newdata,c(newdata[nrow(newdata),1],newdata[nrow(newdata),2],2))
      }else{
        newdata<-rbind(newdata,c(newdata[nrow(newdata),1],newdata[nrow(newdata),2]+1,1))
      }
    }
  }else{
    newdata<-rbind(newdata,c(data[i,1:3]))
    while(as.numeric(paste(newdata[nrow(newdata),2],newdata[nrow(newdata),3],sep=""))<as.numeric(paste(data[i,"end_y"],data[i,"end_s"],sep=""))){
      if(newdata[nrow(newdata),3]==1){
        newdata<-rbind(newdata,c(newdata[nrow(newdata),1],newdata[nrow(newdata),2],2))
      }else{
        newdata<-rbind(newdata,c(newdata[nrow(newdata),1],newdata[nrow(newdata),2]+1,1))
      }
    }
  }
}
colnames(newdata)<-c("id","years","s")