Select Center, (SELECT Center, SUM(qdfPayments.IncomePaymentSumCalc) FROM qdfPayments
WHERE Year(PaymentDate)<=2015 AND Center<>''
GROUP BY Center) + SUM(qdfPayments.IncomePaymentSumCalc *( -(Month(PaymentDate) = 1))) AS Январь FROM qdfPayments WHERE Year(PaymentDate) <= 2015 AND Center<>''
GROUP BY Center