We have multiple SQL based consumers(SAS, Toad, Cognos) using our stored procedures, of which Cognos is just one. We are returning all the results in a common matrix rather than in the traditional row column table approach. In order to make the results matrix meaningful it needs to be pivoted/transposed. Does cognos allow the manipulation of the object using sql directly. We need to use CASE Statements to transpose the data based on values.