SELECT M.*,[1]+[2]+[3]+[4]+[5]+[6]+[7]+[8]+[9]+[10]+[11]+[12]AS TOPLAM FROM ( 
SELECT sAciklama ,ISNULL([1],0)[1],ISNULL([2],0)[2],ISNULL([3],0)[3],ISNULL([4],0)[4],
ISNULL([5],0)[5],ISNULL([6],0)[6],ISNULL([7],0)[7],ISNULL([8],0)[8],
ISNULL([9],0)[9],ISNULL([10],0)[10],ISNULL([11],0)[11],ISNULL([12],0)[12]  
FROM(
SELECT sAciklama ,SUM([lBrutTutar]-[lIskontoTutari]) as Tutar,
MONTH([dteIslemTarihi]) as AY, YEAR([dteIslemTarihi])AS YIL 
FROM TABLO 
WHERE sFisTipi = 'P' AND YEAR([dteIslemTarihi]) = @YEAR
Group by sAciklama,[dteIslemTarihi]
)as TABLO
PIVOT 
(SUM(Tutar)FOR AY IN([1],[2],[3],[4],[5],[6],[7],[8],[9],[10],[11],[12])) AS TB
 )AS M