Database

DECLARE @LASTNAME VARCHAR(50)

FETCH VPres_Cursor INTO @LASTNAME

update dbo.VicePresident
        set dbo.VicePresident.LastName = @LASTNAME 

        FETCH VPres_Cursor INTO @LASTNAME

Declare csrPV Cursor For
	SELECT ColName_0 
	FROM stg.IRsCap
	WHERE ID > @HeadRow
OPEN csrPV 
FETCH NEXT FROM csrPV INTO @Value

WHILE @@FETCH_STATUS = 0
BEGIN	
	IF @Value != ''
		SET @LastValue = @Value
	
	IF @Value = ''
	BEGIN
		UPDATE STG.IRsCap SET ColName_0 = @LastValue
		WHERE CURRENT OF csrPV
	END	
	FETCH NEXT FROM csrPV INTO @Value
END
CLOSE csrPV
DEALLOCATE csrPV

SELECT ColName_0 	
FROM stg.IRsCap

WHERE ID > @HeadRow

IF @Value != ''		
SET @LastValue = @Value

SELECT
    CASE FINALRESULT.RECORDNUMBER
        WHEN 1 THEN R1.GLID
        WHEN 2 THEN R1.AMOUNT
    END AS '1ST_COLUMN',

	CASE FINALRESULT.RECORDNUMBER
        WHEN 1 THEN R2.GLID
        WHEN 2 THEN R2.AMOUNT
    END AS '2ND_COLUMN',

    CASE FINALRESULT.RECORDNUMBER
        WHEN 1 THEN R3.GLID
        WHEN 2 THEN R3.AMOUNT
    END AS '3RD_COLUMN'

FROM

    (SELECT AMOUNT, GLID, ROW_NUMBER() OVER(ORDER BY AMOUNT) AS 'RECORDNUMBER' FROM TBL_COLROW_TRANSPOSE) R1

		INNER JOIN

    (SELECT AMOUNT, GLID, ROW_NUMBER() OVER(ORDER BY AMOUNT) AS 'RECORDNUMBER' FROM TBL_COLROW_TRANSPOSE) R2

		ON (R1.RECORDNUMBER = R2.RECORDNUMBER - 1)

		INNER JOIN

    (SELECT AMOUNT, GLID, ROW_NUMBER() OVER(ORDER BY AMOUNT) AS 'RECORDNUMBER' FROM TBL_COLROW_TRANSPOSE) R3

		ON (R2.RECORDNUMBER = R3.RECORDNUMBER - 1)

		CROSS JOIN

    (SELECT 1 AS 'RECORDNUMBER' UNION ALL SELECT 2) FINALRESULT