SELECT *
FROM (
	SELECT t0.FBILLNO,t0.FID,t0e.FEntryID,t0e.FMATERIALID,FN1,FN2,FN3
	FROM T_PLN_FORECAST2N3 t0 --±يح·
		INNER JOIN T_PLN_FORECAST2N3ENTRY t0e on t0.FID = t0e.FID --±يجه
) t0
UNPIVOT (
	VALUE FOR dateM IN (FN1,FN2,FN3)
) AS t1