SQL Server 2005 ofrece un operador PIVOT y UNPIVOT muy útil que le permite hacer que este código no requiera mantenimiento usando PIVOT y algo de generación de código/SQL dinámico
/*
CREATE TABLE [dbo].[stackoverflow_159456](
[ID] [int] NOT NULL,
[TYPE] [char](1) NOT NULL,
[SUBTYPE] [char](1) NOT NULL,
[COUNT] [int] NOT NULL,
[MONTH] [datetime] NOT NULL
) ON [PRIMARY]
*/
DECLARE @sql AS varchar(max)
DECLARE @pivot_list AS varchar(max) -- Leave NULL for COALESCE technique
DECLARE @select_list AS varchar(max) -- Leave NULL for COALESCE technique
SELECT @pivot_list = COALESCE(@pivot_list + ', ', '') + '[' + PIVOT_CODE + ']'
,@select_list = COALESCE(@select_list + ', ', '') + 'ISNULL([' + PIVOT_CODE + '], 0) AS [' + PIVOT_CODE + ']'
FROM (
SELECT DISTINCT [TYPE] + '_' + SUBTYPE AS PIVOT_CODE
FROM stackoverflow_159456
) AS PIVOT_CODES
SET @sql = '
;WITH p AS (
SELECT ID, [MONTH], [TYPE] + ''_'' + SUBTYPE AS PIVOT_CODE, SUM([COUNT]) AS [COUNT]
FROM stackoverflow_159456
GROUP BY ID, [MONTH], [TYPE] + ''_'' + SUBTYPE
)
SELECT ID, [MONTH], ' + @select_list + '
FROM p
PIVOT (
SUM([COUNT])
FOR PIVOT_CODE IN (
' + @pivot_list + '
)
) AS pvt
'
EXEC (@sql)