set nocount on
declare @t table(Item char(5), Year varchar(1000))
insert into @t 
    select 'A', '2007|2009|2013|2017'
    union all
    select 'B', '2001|2002|2003|2004|2005'

select * from @t

create table #t(Year int)
declare @t2 table(Item char(5), Year int)
declare @Item char(5), @strYear varchar(8000), @intYear int

select @Item = Item, @strYear = Year from @t where Item = (select min(Item) from @t)
while @@rowcount = 1
begin
    set @strYear = 'insert into #t select ' + replace(@strYear, '|', 'union select ')
    delete #t
    exec(@strYear)
    insert into @t2 select @Item, Year from #t
    select @Item = Item, @strYear = Year from @t where Item = (select min(Item) from @t where Item > @Item)
end

select * from @t2
drop table #t