Select id,sum([1]),sum([2]),sum([11]),sum([12]) FROM
(SELECT id, Rscd,Accd, position , position +10 as Aposition
From #t)
As query
PIVOT (MAX(Rscd )
FOR Position IN ([1],[2])) AS Pivot1
PIVOT (MAX(Accd )
FOR Aposition IN ([11],[12])) AS Pivot2
group by id