Alv report

I have to generate the alv report in following format.Please guide me.

How can i display the particulars horizontally?

Particulars Current Year 1st Previous Year 2nd Previous Year

1. Land & Building

2. Plant & Machinery

3. Staff quarters and colony

4. Others

5. Total Amount =SUM(Above) =SUM(Above) =SUM(Above)

6. Amount capitalized / deferred during the year NIL NIL NIL

7. Net Amount (5-6)

8. Deferred amount of earlier years, if any NIL NIL NIL

9. Total amount provided in the cost records (7+8)