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Create table #tempTable2 (Location1 decimal(10,2), Location2 Decimal(10,2), Location3 decimal(10,2), Location4 decimal(10,2),
Location5 Decimal(10,2))
Insert into #temptable2 Values ('22.4','33.4', '12.4', '95.94','23.40')


1 rows affected
SELECT y.Location, y.Amount
FROM #tempTable2 AS t2
CROSS APPLY (VALUES('Location1', Location1),
('Location2', Location2),
('Location3', Location3),
('Location4', Location4),
('Location5', Location5)
) AS y(Location,Amount);
Location Amount
Location1 22.40
Location2 33.40
Location3 12.40
Location4 95.94
Location5 23.40