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Create table

Hi. I have such as interview question. Table A
> year old_salary new_salary

                                                               2015    20     50
                                                                2016    30     60

Now they want i create Table B from A Table B
> year Salary

                                                                    2015   20
                                                                    2015    50
                                                                    2016    30
                                                                    2016     60

Using CROSS APPLY is, I think, the best and most flexible way to do that.