SELECT
SUM(
IIf( DatePart( "m", date_of_item) = 1,
value_of_item, 0)
) AS "Jan",
SUM(
IIf( DatePart( "m", date_of_item) = 2,
value_of_item, 0)
) AS "Feb",
...
SUM( IIf( ... ) ) AS "Dec"
FROM MyDetailItems
WHERE date_of_item BETWEEN #01/01/2005# AND #12/31/2005#