SELECT 'Нераспределенная прибыль' AS ПАССИВ, 
-SUM(S*(NOT Y)) AS Итог_2014,
SUM(S * (M = 1) * Y) + Итог_2014 AS Январь,
SUM(S * (M = 2) * Y) + Январь AS Февраль, 
SUM(S * (M = 3) * Y) + Февраль AS Март, 
SUM(S * (M = 4) * Y) + Март AS Апрель, 
SUM(S * (M = 5) * Y) + Апрель AS Май, 
SUM(S * (M = 6) * Y) + Май AS Июнь, 
SUM(S * (M = 7) * Y) + Июнь AS Июль, 
SUM(S * (M = 8) * Y) + Июль AS Август, 
SUM(S * (M = 9) * Y) + Август AS Сентябрь, 
SUM(S * (M = 10) * Y) + Сентябрь AS Октябрь, 
SUM(S * (M = 11) * Y) + Октябрь AS Ноябрь,
SUM(S * (M = 12) * Y) + Ноябрь AS Декабрь
FROM (select Center,
- NZ( + IncomeAmount * (ManagerPayCalc = 'Закрыт' and TransactionType = 'Поступления'),0)
+ NZ( + PaymentAmount * (ManagerPayCalc = 'Закрыт' and TransactionType = 'Затраты по заявке'),0) 
+ NZ( + PaymentAmount * (TransactionType = 'Расходы прочие'),0) +
+ NZ( + PaymentAmount * (ManagerPayCalc = 'Прибыль, дивиденды'),0) AS S,
Month(PaymentDate) AS M, Year(PaymentDate)=2015 AS Y FROM qdfPayments where Year(PaymentDate)<=2015 AND Center is not null) AS [Al]
GROUP BY 'Нераспределенная прибыль'

SELECT 'Нераспределенная прибыль' AS ПАССИВ, 
-SUM(S*(NOT Y)) AS Итог_2014,
SUM(S*(M=1)*Y)+Итог_2014 AS Январь,
SUM(S*(M=2)*Y)+Январь AS Февраль, 
SUM(S*(M=3)*Y)+Февраль AS Март, 
SUM(S*(M=4)*Y)+Март AS Апрель, 
SUM(S*(M=5)*Y)+Апрель AS Май, 
SUM(S*(M=6)*Y)+Май AS Июнь, 
SUM(S*(M=7)*Y)+Июнь AS Июль, 
SUM(S*(M=8)*Y)+Июль AS Август, 
SUM(S*(M=9)*Y)+Август AS Сентябрь, 
SUM(S*(M=10)*Y)+Сентябрь AS Октябрь, 
SUM(S*(M=11)*Y)+Октябрь AS Ноябрь,
SUM(S*(M=12)*Y)+Ноябрь AS Декабрь
FROM (SELECT Center,
 ManagerPayCalc & "" as ManagerPayCalc2,
TransactionType & "" as TransactionType2,
iif(len(IncomeAmount & "")>0,IncomeAmount,0) as IncomeAmount2,
iif(len(PaymentAmount & "")>0,PaymentAmount,0) as PaymentAmount2,

iif (ManagerPayCalc2 = 'Закрыт' AND TransactionType2 = 'Поступления',IncomeAmount2,0)
-iif(ManagerPayCalc2 = 'Закрыт' AND TransactionType2 = 'Затраты по заявке',PaymentAmount2,0)
-iif(TransactionType2 = 'Расходы прочие',PaymentAmount2,0)
-iif(ManagerPayCalc2 = 'Прибыль, дивиденды',PaymentAmount2,0) as S
Month(PaymentDate) AS M, Year(PaymentDate)=2015 AS Y FROM qdfPayments WHERE Year(PaymentDate)<=2015 And Center IS NOT NULL)  AS [%$##@_Alias]
GROUP BY 'Нераспределенная прибыль'