Select BillNo,RowCode
    ,(Case ExpMonth When 'BudgetOAmount_M1' Then  1 When 'BudgetOAmount_M2' Then  2 When 'BudgetOAmount_M3' Then 3
    When 'BudgetOAmount_M4' Then 4 When 'BudgetOAmount_M5' Then 5 When 'BudgetOAmount_M6' Then 6
    When 'BudgetOAmount_M7' Then 7 When 'BudgetOAmount_M8' Then 8 When 'BudgetOAmount_M9' Then 9
    When 'BudgetOAmount_M10' Then 10 When 'BudgetOAmount_M11' Then 11 When 'BudgetOAmount_M12' Then 12
    else 0 End) as ExpMonth
    ,P2.ExpMoneyMon
From
(
    Select AA.BillNo,BB.RowCode,AA.FIYear
    ,BB.BudgetOAmount_M1,BB.BudgetOAmount_M2,BB.BudgetOAmount_M3,BB.BudgetOAmount_M4,BB.BudgetOAmount_M5,BB.BudgetOAmount_M6
    ,BB.BudgetOAmount_M7,BB.BudgetOAmount_M8,BB.BudgetOAmount_M9,BB.BudgetOAmount_M10,BB.BudgetOAmount_M11,BB.BudgetOAmount_M12
    From X_glBudgetDepPrj AA
    Inner Join X_glBudgetDepPrjDetail BB on AA.BillNo=BB.BillNo
    Where AA.BillNo='00001' And BB.RowNo=1
) as P1
UNPIVOT
(ExpMoneyMon For ExpMonth in (P1.BudgetOAmount_M1,P1.BudgetOAmount_M2,P1.BudgetOAmount_M3,P1.BudgetOAmount_M4,P1.BudgetOAmount_M5,P1.BudgetOAmount_M6
    ,P1.BudgetOAmount_M7,P1.BudgetOAmount_M8,P1.BudgetOAmount_M9,P1.BudgetOAmount_M10,P1.BudgetOAmount_M11,P1.BudgetOAmount_M12)
) as P2