shivas , Thanks for giving a solution. In fact it's based on the following code as eg, I want the following output to be transposed in sas first to be one column, no specific needs for the column's name. select '3' as cnt, SUM(CASE WHEN AccountValidP not in ('1','2','3','4') THEN 1 ELSE 0 END) AS _11exist_c_nill, SUM(CASE WHEN sumliabp =0 and AccountValidP in ('1','2','3','4') THEN 1 ELSE 0 END) AS _12exist_c_0, SUM(CASE WHEN sumliabp >0 and sumliabp <100000 THEN 1 ELSE 0 END) AS _13exist_c_0_10k, SUM(CASE WHEN sumliabp >=100000 and sumliabp <299999.99 THEN 1 ELSE 0 END) AS _14exist_c_10k_30k, SUM(CASE WHEN sumliabp >=299999.99 and sumliabp <1000000 THEN 1 ELSE 0 END) AS _15exist_c_30k_1m, SUM(CASE WHEN sumliabp >=1000000 and sumliabp <5000000 THEN 1 ELSE 0 END) AS _16exist_c_1m_5m, SUM(CASE WHEN sumliabp >=5000000 THEN 1 ELSE 0 END) AS _17exist_c_gt5m, SUM(CASE WHEN AccountValidP not in ('1','2','3','4') then sum(sumliab,-sumliabp) ELSE 0 END)/1000 AS _181exist_b_nill, SUM(CASE WHEN sumliabp =0 and AccountValidP in ('1','2','3','4') then sum(sumliab,-sumliabp) ELSE 0 END)/1000 AS _182exist_b_0, SUM(CASE WHEN sumliabp >0 and sumliabp <100000 then sum(sumliab,-sumliabp) ELSE 0 END)/1000 AS _183exist_b_0_10k, SUM(CASE WHEN sumliabp >=100000 and sumliabp <299999.99 then sum(sumliab,-sumliabp) ELSE 0 END)/1000 AS _184exist_b_10k_30k, SUM(CASE WHEN sumliabp >=299999.99 and sumliabp <1000000 then sum(sumliab,-sumliabp) ELSE 0 END)/1000 AS _185exist_b_30k_1m, SUM(CASE WHEN sumliabp >=1000000 and sumliabp <5000000 then sum(sumliab,-sumliabp) ELSE 0 END)/1000 AS _186exist_b_1m_5m, SUM(CASE WHEN sumliabp >=5000000 then sum(sumliab,-sumliabp) ELSE 0 END)/1000 AS _187exist_b_gt5m FROM WU1.CUSTBASE2M AS t1 WHERE t1.'Ver Date'n = &curdate AND t1.'New Cust Ind'n ne 'Y' and sum(sumliab,-sumliabp)>0
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