How to split a columns value to different columns T-SQL ?

Hello this solution is in oracle

       SELECT * FROM yourtable
       UNPIVOT(
       "POWER"   -- unpivot_clause
       FOR CAR_TYPE --  unpivot_for_clause
       IN ( -- unpivot_in_clause
       SUBARU_POWER  AS 'SUBARU', 
       TOYOTA_POWER  AS 'TOYOTA'
)

) ;