AID FNAME FVALUE
1   A     10
1   B     12
1   C     16
2   A     10
2   E     4
3   F     10
3   G     13

AID A B C D E F G H
1   10 12 16 NULL NULL NULL NULL
2   10 NULL NULL NULL 4 NULL NULL NULL
3   NULL NULL NULL NULL NULL 10 13 NULL

wide_DF <- unite_DF %>% spread(FNAME, FVALUE)

unite_DF  %>% group_by(AID) %>% mutate(ind = row_number()) %>% spread(FNAME, FVALUE) %>% select(Name, Value)