CREATE TABLE #Table1
([RowType] varchar(10), [LocalDate] varchar(10), [UTCDate] varchar(10), [Target1] varchar(7), [Target2] varchar(7), [Target3] varchar(5))
;
INSERT INTO #Table1
([RowType], [LocalDate], [UTCDate], [Target1], [Target2], [Target3])
VALUES
('KPIName', NULL, NULL, 'Feed1', 'Feed2', 'Feed3'),
('Balance', NULL, NULL, 'Product', 'Reagent', 'Water'),
('UoM', NULL, NULL, 't', 't', '%'),
('ActiveDate', '2017-01-01', '2016-12-31', '5.0', '3.2', '20')
;
SELECT
X.KPINAME,X.BALANCE,LOCALDATE,UTCDATE,X.UOM,X.VALUE
FROM #TABLE1
CROSS APPLY (
VALUES ('FEED1', 'PRODUCT','T',5.0)
,('FEED2', 'REAGENT','T',3.2)
,('FEED3', 'WATER','%',20)) X(KPINAME, BALANCE,UOM,VALUE)
WHERE LOCALDATE IS NOT NULL