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SELECT CASE WHEN CUST_1>=0 THEN 'Jan' WHEN CUST_2>=0 THEN 'Feb' ELSE 0 END AS 'MONTH' FROM (SELECT SUM(CASE WHEN acctsumm.Esiid_1 > 0 THEN 1 ELSE 0 END) AS Cust_1, SUM(CASE WHEN acctsumm.Esiid_2 > 0 THEN 1 ELSE 0 END) AS Cust_2 from tbl_a)