Юрий

Select ct,
	contractDate,
        subscriber,
	'Междугордние',
	[Междугордние],
	'Международные',
	[Международные]
from (SELECT [contract] AS ct, contractDate, subscriber,[тип_звонка],cost  from upload ) t
	pivot (sum([cost]) for [тип_звонка] in ([Междугордние],[Международные])) pvt