SELECT Parent.TranID, Parent.Amount, Child.Tax_Amount as Tax1, 0 as Tax2, 0 as Tax3; FROM Parent LEFT OUTER JOIN Child on Parent.TranID = Child.TranID AND Child.Tax_Number = 1 INTO CURSOR t1 SELECT Parent.TranID, Parent.Amount, 0 as Tax1, Child.Tax_Amount as Tax2, 0 as Tax3; FROM Parent LEFT OUTER JOIN Child on Parent.TranID = Child.TranID AND Child.Tax_Number = 1 INTO CURSOR t2 SELECT Parent.TranID, Parent.Amount, 0 as Tax1, 0 as Tax2, Child.Tax_Amount as Tax3; FROM Parent LEFT OUTER JOIN Child on Parent.TranID = Child.TranID AND Child.Tax_Number = 1 INTO CURSOR t3 SELECT TranID, Amount, t1.Tax1, t2.Tax2, t3.Tax3; FROM t1; LEFT OUTER JOIN t2 ON t1.TranID = t2.TranID and t1.Amount = t2.Amount; LEFT OUTER JOIN t3 ON t1.TranID = t3.TranID and t1.Amount = t3.AmountChris.