;with cte([Name],YTD,startnum) AS (select [Name],YTD,1 startnum
from DB.dbo.TableX
               union all
               select [Name],
                        YTD,
                        (startnum+1) as startnum
                        from cte
                        where (startnum+1)<=YTD)
                         select [Name], YTD from cte