Pivot

SELECT 'Total Cost' as 'Total Accumulated Cost', [General], [Plumbing], [Gas Piping], [Electric], [Sprinkler], [Mechanical], [Total]
FROM
( SELECT       CASE WHEN ISNUMERIC(dbo.BCHCKBOX.B1_CHECKLIST_COMMENT)= 1 THEN convert(float,isnull(dbo.BCHCKBOX.B1_CHECKLIST_COMMENT,0)) ELSE 0 END AS B1_CHECKLIST_COMMENT, dbo.BCHCKBOX.B1_CHECKBOX_DESC
FROM         dbo.B1PERMIT INNER JOIN
                      dbo.BCHCKBOX ON dbo.B1PERMIT.SERV_PROV_CODE = dbo.BCHCKBOX.SERV_PROV_CODE
                      AND dbo.B1PERMIT.B1_PER_ID1 = dbo.BCHCKBOX.B1_PER_ID1 AND
                      dbo.B1PERMIT.B1_PER_ID2 = dbo.BCHCKBOX.B1_PER_ID2 AND dbo.B1PERMIT.B1_PER_ID3 = dbo.BCHCKBOX.B1_PER_ID3
WHERE     dbo.BCHCKBOX.B1_CHECKBOX_DESC IN ('General', 'Plumbing', 'Gas Piping', 'Electric', 'Sprinkler', 'Mechanical', 'Total')
) AS SourceTable
PIVOT
( AVG(B1_CHECKLIST_COMMENT)
FOR B1_CHECKBOX_DESC IN ([General], [Plumbing], [Gas Piping], [Electric], [Sprinkler], [Mechanical], [Total])
) AS PivotTable

AND OUTPUT

Total Accumulated Cost General Plumbing Gas Piping Electric Sprinkler Mechanical Total

Total Cost 11223.417092511 1516.51906158358 2334.05660377358 3149.06866927593 0 1109.60683012259 11558.0263052544

AND THIS OUTPUTS IT BY ID 

SELECT * --'Total Cost' as 'Total Accumulated Cost', [General], [Plumbing], [Gas Piping], [Electric], [Sprinkler], [Mechanical], [Total]
FROM
( SELECT      b1_alt_id, CASE WHEN ISNUMERIC(dbo.BCHCKBOX.B1_CHECKLIST_COMMENT)= 1 THEN convert(float,isnull(dbo.BCHCKBOX.B1_CHECKLIST_COMMENT,0)) ELSE 0 END AS B1_CHECKLIST_COMMENT, dbo.BCHCKBOX.B1_CHECKBOX_DESC
FROM         dbo.B1PERMIT INNER JOIN
                      dbo.BCHCKBOX ON dbo.B1PERMIT.SERV_PROV_CODE = dbo.BCHCKBOX.SERV_PROV_CODE 
                      AND dbo.B1PERMIT.B1_PER_ID1 = dbo.BCHCKBOX.B1_PER_ID1 AND 
                      dbo.B1PERMIT.B1_PER_ID2 = dbo.BCHCKBOX.B1_PER_ID2 AND dbo.B1PERMIT.B1_PER_ID3 = dbo.BCHCKBOX.B1_PER_ID3
WHERE     dbo.BCHCKBOX.B1_CHECKBOX_DESC IN ('General', 'Plumbing', 'Gas Piping', 'Electric', 'Sprinkler', 'Mechanical', 'Total')
) AS SourceTable
PIVOT
( AVG(B1_CHECKLIST_COMMENT)
FOR B1_CHECKBOX_DESC IN ([General], [Plumbing], [Gas Piping], [Electric], [Sprinkler], [Mechanical], [Total])

) AS PivotTable