```
#Code comment
by_year <- combined_pivot %>%
mutate('202011' = case_when(Fiscal_Month<= 202011 ~ `Sum of Negative Expired seats`,
TRUE ~ 0),
'202012' = case_when(Fiscal_Month<= 202012 ~ `Sum of Negative Expired seats`,
TRUE ~ 0),
'202101' = case_when(Fiscal_Month<= 202101 ~ `Sum of Negative Expired seats`,
TRUE ~ 0),
'202102' = case_when(Fiscal_Month<= 202102 ~ `Sum of Negative Expired seats`,
TRUE ~ 0),
'202103' = case_when(Fiscal_Month<= 202103 ~ `Sum of Negative Expired seats`,
TRUE ~ 0),
'202104' = case_when(Fiscal_Month<= 202104 ~ `Sum of Negative Expired seats`,
TRUE ~ 0),
'202105' = case_when(Fiscal_Month<= 202105 ~ `Sum of Negative Expired seats`,
TRUE ~ 0))
```

I am not sure what your original data looks like, but the column names seems from the "unique" value of one column, consider

pivot_wider ()

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