MySQL 5.7

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CREATE TABLE CI_BSEG_CALC_LN (
  `BSEG_ID` INTEGER,
  `DST_ID` VARCHAR(8),
  `BILL_SQ` FLOAT,
  `AUDIT_CALC_AMT` FLOAT,
  `BILL_SQ, MSR_PEAK_QTY_SW, DESCR_ON_BILL, VERSION, AUDIT_CALC_AMT` VARCHAR(65)
);

INSERT INTO CI_BSEG_CALC_LN
  (`BSEG_ID`, `DST_ID`, `BILL_SQ`, `AUDIT_CALC_AMT`, `BILL_SQ, MSR_PEAK_QTY_SW, DESCR_ON_BILL, VERSION, AUDIT_CALC_AMT`)
VALUES
  ('12334', 'REV-WSC', '62', '6.40667', 'For 0 - 60 (Next 62.000 cubic meter) @US0.10 per cubic meter'),
  ('12334', 'REV-WSC', '62', '64.06667', 'For 60 - 120 (Next 62.000 cubic meter) @US1.00 per cubic meter'),
  ('12334', 'REV-WSC', '3.6', '11.16', 'For 120 - 180 (Next 3.600 cubic meter) @US3.00 per cubic meter'),
  ('12334', 'REV_WWSC', '62', '3.20333', 'For 0 - 60 (Next 62.000 cubic meter) @US0.05 per cubic meter'),
  ('12334', 'REV_WWSC', '62', '32.03333', 'For 60 - 120 (Next 62.000 cubic meter) @USSAR0.50 per cubic meter'),
  ('12334', 'REV_WWSC', '3.6', '5.58', 'For 120 - 180 (Next 3.600 cubic meter) @US1.50 per cubic meter'),
  ('11111', 'REV-WSC', '62', '6.40667', 'For 0 - 60 (Next 62.000 cubic meter) @US0.10 per cubic meter'),
  ('11111', 'REV-WSC', '62', '64.06667', 'For 60 - 120 (Next 62.000 cubic meter) @US1.00 per cubic meter'),
  ('11111', 'REV-WSC', '3.6', '11.16', 'For 120 - 180 (Next 3.600 cubic meter) @US3.00 per cubic meter'),
  ('11111', 'REV_WWSC', '62', '3.20333', 'For 0 - 60 (Next 62.000 cubic meter) @US0.05 per cubic meter'),
  ('11111', 'REV_WWSC', '62', '32.03333', 'For 60 - 120 (Next 62.000 cubic meter) @USSAR0.50 per cubic meter'),
  ('11111', 'REV_WWSC', '3.6', '5.58', 'For 120 - 180 (Next 3.600 cubic meter) @US1.50 per cubic meter');
SELECT
    `BSEG_ID`, `DST_ID`,
    SUM(`BILL_SQ` BETWEEN 0 AND 10) '0-10',
    SUM(`BILL_SQ` > 10 AND `BILL_SQ` <= 20) '10> <= 20',
    SUM(`BILL_SQ` > 20) '>20'
FROM CI_BSEG_CALC_LN
GROUP BY `BSEG_ID`, `DST_ID`


BSEG_ID
DST_ID
0-10
10> <= 20
>20


11111
REV-WSC
1
0
2

11111
REV_WWSC
1
0
2

12334
REV-WSC
1
0
2

12334
REV_WWSC
1
0
2


SELECT
    `BSEG_ID`, `DST_ID`,
    SUM(`res_sum` BETWEEN 0 AND 10) '0-10',
    SUM(`res_sum` > 10 AND `res_sum` <= 20) '10> <= 20',
    SUM(`res_sum` > 20) '>20'
FROM
    (SELECT
         `BSEG_ID`, `DST_ID`,
         SUM(`AUDIT_CALC_AMT`) res_sum
     FROM CI_BSEG_CALC_LN
     GROUP BY `BSEG_ID`, `DST_ID`) t1
GROUP BY `BSEG_ID`, `DST_ID`


BSEG_ID
DST_ID
0-10
10> <= 20
>20


11111
REV-WSC
0
0
1

11111
REV_WWSC
0
0
1

12334
REV-WSC
0
0
1

12334
REV_WWSC
0
0
1
BSEG_ID	DST_ID	0-10	>20
11111	REV-WSC	1	2
11111	REV_WWSC	1	2
12334	REV-WSC	1	2
12334	REV_WWSC	1	2