Ejemplos de UNPIVOT

-- Horizontal
SELECT cuenta, agua, saneamto, tratamto, otros, multa, recargos
FROM dbo.FACTURA
WHERE cuenta > 0

-- Vertical
SELECT CUENTA, CONCEPTO, IMPORTE
FROM
   (SELECT cuenta, agua, saneamto, tratamto, otros, multa, recargos
FROM dbo.FACTURA
WHERE cuenta > 0) p
UNPIVOT
   (IMPORTE FOR CONCEPTO IN
      (agua, saneamto, tratamto, otros, multa, recargos)
)AS unpvt;

Ejemplos de PIVOT

--  Agrupado por Meses
SELECT MONTH(fecha) AS MES
 ,SUM(f_total) AS TOTAL
FROM Facturacion.Opr_Facturas
WHERE YEAR(fecha) = 2013
GROUP BY MONTH(fecha)

-- Meses de Forma Horizontal
SELECT 'TOTALES' AS MES, [1] Ene, [2] Feb, [3] Mar, [4] Abr, [5] May, [6] Jun,
       [7] Jul, [8] Ago, [9] Sep, [10] Oct, [11] Nov, [12] Dic
FROM (
   SELECT MONTH(fecha) AS MES
 ,SUM(f_total) AS TOTAL
FROM Facturacion.Opr_Facturas
WHERE YEAR(fecha) = 2013
GROUP BY MONTH(fecha)
) V PIVOT ( SUM(TOTAL) FOR MES IN ([1], [2], [3], [4], [5],
                 [6], [7], [8], [9], [10], [11], [12]) ) as PT
   
-- Totales por Tarifa                    
SELECT id_tarifa AS TARIFA
 ,COUNT(id_tarifa) AS TOTAL
FROM Padron.Cat_Padron
WHERE id_cuenta > 0
AND id_estatus = 1  
GROUP BY id_tarifa

-- Por tarifa Horizontal
SELECT 'TOTALES' AS TARIFA, [1] DOMESTICO, ISNULL([2],0) URBANO, ISNULL([3],0) RESIDENCIAL, [4] HOTELERA, [5] COMERCIAL, [6] INDUSTRIAL,
       [7] SERVS
FROM (
   SELECT id_tarifa AS TARIFA
 ,COUNT(id_tarifa) AS TOTAL
FROM Padron.Cat_Padron
WHERE id_cuenta > 0
AND id_estatus = 1  
GROUP BY id_tarifa
) V PIVOT ( SUM(TOTAL) FOR TARIFA IN ([1], [2], [3], [4], [5], [6], [7]) ) as PT

SELECT 'TOTALES' AS TARIFA,
[1], [2], [3], [4], [5], [6], [7]
FROM
( SELECT id_tarifa AS TARIFA
 ,COUNT(id_tarifa) AS TOTAL
FROM Padron.Cat_Padron
WHERE id_cuenta > 0
AND id_estatus = 1  
GROUP BY id_tarifa) AS SourceTable
PIVOT
(
SUM(TOTAL)
FOR TARIFA IN ([1], [2], [3], [4], [5], [6], [7])
) AS PivotTable;

SELECT 'TARIFAS' AS TARIFA,
[1], [2], [3], [4], [5], [6], [7]
FROM
( SELECT id_tipousuario AS TARIFA
 ,descripcion AS DESCRIPCION
FROM Padron.Cat_TiposUsuario
WHERE inactivo = 0) AS SourceTable
PIVOT
(MAX(DESCRIPCION)
FOR TARIFA IN ([1], [2], [3], [4], [5], [6], [7])
) AS PivotTable;