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CREATE TABLE Pivot
(
 Year      int,
 Quarter   nvarchar,
 Amount      int
)
GO

INSERT INTO Pivot VALUES (1990, 1, 4)
INSERT INTO Pivot VALUES (1990, 2, 4)
INSERT INTO Pivot VALUES (1990, 3, 4)
INSERT INTO Pivot VALUES (1990, 4, 4)
INSERT INTO Pivot VALUES (1991, 1, 8)
INSERT INTO Pivot VALUES (1991, 2, 8)
INSERT INTO Pivot VALUES (1991, 3, 8)
INSERT INTO Pivot VALUES (1991, 4, 8)

Select * From Pivot

SELECT Year,
    SUM(CASE Quarter WHEN 1 THEN Amount ELSE 0 END) AS Q1,
    SUM(CASE Quarter WHEN 2 THEN Amount ELSE 0 END) AS Q2,
    SUM(CASE Quarter WHEN 3 THEN Amount ELSE 0 END) AS Q3,
    SUM(CASE Quarter WHEN 4 THEN Amount ELSE 0 END) AS Q4
FROM Pivot
GROUP BY Year