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WITH t AS ( SELECT '사업부' 부서, '정장' 매장, 12345700 정상금액, 5723200 이월금액, 18068900 합계금액 FROM dual UNION ALL SELECT '사업부', 'O.V.C' , 2618999, 0, 2618999 FROM dual UNION ALL SELECT '사업부', 'S.P.O.T' , 20455580, 150000, 20605580 FROM dual UNION ALL SELECT '사업부', '이비즈' , 5730200, 198200, 5928400 FROM dual UNION ALL SELECT '사업부', '캐주얼백화점', 44352100, 1105000, 45457100 FROM dual ) SELECT * FROM t UNPIVOT (amt FOR gb IN (정상금액, 이월금액, 합계금액)) ;