SELECT DISTINCT [Invoice Data].[EndUser OCN:], [Invoice Data].[Invoice Quarter:], (SELECT DISTINCT [P2].[Invoice Quarter:]
FROM [Invoice Data] AS P2
WHERE [P2].[EndUser OCN:]=[Invoice Data].[EndUser OCN:] AND [P2].[Invoice quarter:]="2009 Q2") AS 2009_Cust
FROM [Invoice Data]
WHERE ((([Invoice Data].[Invoice Quarter:])="2008 Q2"));