XSLT question - Transpose multiple columns to rows - xslt-2.0

Question

I have an xml that needs one row (report_entry) split into multiple columns. The columns starting from wd:W2_401k through wd:W2_Uncollected_Social_Security_Tax_Tipsneed to be split into 17 columns. The approach I know is to use a for-each wd:report_entry, use 17 templates and define common fields repetitively. Is there an efficient way to do this? I have posted my xslt for 3 row split, need to it for 17 rows though.
<?xml version="1.0" encoding="UTF-8"?>
<wd:Report_Data xmlns:wd="urn:com.workday.report/ERP-PAY-CR_PAYROLL_BALANCES_SUMMARY_W2">
<wd:Report_Entry>
<wd:Country>US</wd:Country>
<wd:Entity_Name>BalanceInitialization</wd:Entity_Name>
<wd:Legislative_Data>US Care LDG</wd:Legislative_Data>
<wd:Legal_Entity_Name>Wayne Industries</wd:Legal_Entity_Name>
<wd:Person_Number>2188941</wd:Person_Number>
<wd:Effective_As_of_Date>2020-01-01</wd:Effective_As_of_Date>
<wd:Assignment_Number>2188946-04272015E01</wd:Assignment_Number>
<wd:W2_401k>7062.6</wd:W2_401k>
<wd:W2_Roth_401k>0</wd:W2_Roth_401k>
<wd:W2_457>0</wd:W2_457>
<wd:W2_Health_Saving_Account>0</wd:W2_Health_Saving_Account>
<wd:W2_BOX_14A_-_CASDI>1229.09</wd:W2_BOX_14A_-_CASDI>
<wd:W2_BOX_14B_-_FOUND>0</wd:W2_BOX_14B_-_FOUND>
<wd:W2_BOX_14C_-_UWAY>0</wd:W2_BOX_14C_-_UWAY>
<wd:W2_BOX_14D_-_TRANSP>0</wd:W2_BOX_14D_-_TRANSP>
<wd:W2_BOX_14E_-_UNION_DUE>0</wd:W2_BOX_14E_-_UNION_DUE>
<wd:W2_BOX_14F_-_HCRA>1000</wd:W2_BOX_14F_-_HCRA>
<wd:W2_BOX_14G_-_EMPCMPGN>125</wd:W2_BOX_14G_-_EMPCMPGN>
<wd:W2_Dependent_Care>0</wd:W2_Dependent_Care>
<wd:W2_Group_Term_Life>0</wd:W2_Group_Term_Life>
<wd:W2_Health_Coverage>6970</wd:W2_Health_Coverage>
<wd:W2_Qualified_Move>0</wd:W2_Qualified_Move>
<wd:W2_Uncollected_Medicare_Tips>0</wd:W2_Uncollected_Medicare_Tips>
<wd:W2_Uncollected_Social_Security_Tax_Tips>0</wd:W2_Uncollected_Social_Security_Tax_Tips>
<wd:Upload_Date>2020-01-01</wd:Upload_Date>
<wd:Dimension>Relationship Tax Unit Year To Date</wd:Dimension>
<wd:PR_Relationship>2188946</wd:PR_Relationship>
<wd:Legal_Employer>St. Joseph Health System</wd:Legal_Employer>
<wd:Payroll wd:Descriptor="Biweekly A">
<wd:ID wd:type="WID">2af036de57bc01be1ff6752d9a18f5c6</wd:ID>
<wd:ID wd:type="Evaluate_Expression_Band_Related_Content_Reference_ID">EVALUATE_EXPRESSION_BAND_CALCULATED_FIELD_RELATED_CONTENT-6-505</wd:ID>
</wd:Payroll>
<wd:Tax_Reporting_Unit>Wayne Corporation</wd:Tax_Reporting_Unit>
</wd:Report_Entry>
</wd:Report_Data>
Xslt:
<xsl:stylesheet version="2.0"
xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
xmlns:wd="urn:com.workday.report/ERP-PAY-CR_PAYROLL_BALANCES_SUMMARY_W2">
<xsl:output method="text"/>
<xsl:variable name="linefeed" select="'
'"/>
<xsl:variable name="pipe" select="'|'"/>
<xsl:param name="quote">"</xsl:param>
<xsl:template match="/wd:Report_Data">
<xsl:for-each select="wd:Report_Entry">
<xsl:call-template name="W2_401k">
</xsl:call-template>
<xsl:call-template name="W2_Roth_401k">
</xsl:call-template>
<xsl:call-template name="W2_457">
</xsl:call-template>
</xsl:for-each>
</xsl:template>
<xsl:template name="W2_401k">
<xsl:value-of select="wd:Country"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="wd:Entity_Name"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="wd:Legislative_Data"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="wd:Legal_Entity_Name"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="wd:Person_Number"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="wd:Effective_As_of_Date"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="wd:Assignment_Number"/>
<xsl:text>|</xsl:text>
<xsl:value-of select="format-number(wd:W2_401k,'#.00')"/>
<xsl:value-of select="$pipe"/>
<!-- Upload Date Place Holder -->
<xsl:value-of select="wd:Upload_Date"/>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:value-of select="wd:Dimension"/>
<xsl:text>|</xsl:text>
<xsl:value-of select="wd:Person_Number"/>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:value-of select="wd:Payroll/#wd:Descriptor"/>
<xsl:value-of select="wd:Area_One"/>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<!-- Balance Date Place Holder -->
<xsl:value-of select="wd:Effective_As_of_Date"/>
<xsl:text>|</xsl:text>
<xsl:value-of select="wd:Tax_Reporting_Unit"/>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:value-of select="$linefeed"/>
</xsl:template>
<xsl:template name="W2_Roth_401k">
<xsl:value-of select="wd:Country"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="wd:Entity_Name"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="wd:Legislative_Data"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="wd:Legal_Entity_Name"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="wd:Person_Number"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="wd:Effective_As_of_Date"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="wd:Assignment_Number"/>
<xsl:text>|</xsl:text>
<xsl:value-of select="format-number(wd:W2_Roth_401k,'#.00')"/>
<xsl:value-of select="$pipe"/>
<!-- Upload Date Place Holder -->
<xsl:value-of select="wd:Effective_As_of_Date"/>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:value-of select="wd:Dimension"/>
<xsl:text>|</xsl:text>
<xsl:value-of select="wd:Person_Number"/>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:value-of select="wd:Payroll/#wd:Descriptor"/>
<xsl:value-of select="wd:Area_One"/>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<!-- Balance Date Place Holder -->
<xsl:value-of select="wd:Effective_As_of_Date"/>
<xsl:text>|</xsl:text>
<xsl:value-of select="wd:Tax_Reporting_Unit"/>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:value-of select="$linefeed"/>
</xsl:template>
<xsl:template name="W2_457">
<xsl:value-of select="wd:Country"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="wd:Entity_Name"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="wd:Legislative_Data"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="wd:Legal_Entity_Name"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="wd:Person_Number"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="wd:Effective_As_of_Date"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="wd:Assignment_Number"/>
<xsl:text>|</xsl:text>
<xsl:value-of select="format-number(wd:W2_457,'#.00')"/>
<xsl:value-of select="$pipe"/>
<!-- Upload Date Place Holder -->
<xsl:value-of select="wd:Effective_As_of_Date"/>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:value-of select="wd:Dimension"/>
<xsl:text>|</xsl:text>
<xsl:value-of select="wd:Person_Number"/>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:value-of select="wd:Payroll/#wd:Descriptor"/>
<xsl:value-of select="wd:Area_One"/>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<!-- Balance Date Place Holder -->
<xsl:value-of select="wd:Effective_As_of_Date"/>
<xsl:text>|</xsl:text>
<xsl:value-of select="wd:Tax_Reporting_Unit"/>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:value-of select="$linefeed"/>
</xsl:template>
</xsl:stylesheet>

Answer 1

I would at least try to shorten the code like this:
<xsl:stylesheet version="2.0"
xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
xmlns:wd="urn:com.workday.report/ERP-PAY-CR_PAYROLL_BALANCES_SUMMARY_W2"
xpath-default-namespace="urn:com.workday.report/ERP-PAY-CR_PAYROLL_BALANCES_SUMMARY_W2">
<xsl:output method="text"/>
<xsl:strip-space elements="*"/>
<xsl:param name="linefeed" select="'
'"/>
<xsl:param name="pipe" select="'|'"/>
<xsl:param name="quote">"</xsl:param>
<xsl:template match="Report_Entry">
<xsl:variable name="entry" select="."/>
<xsl:for-each select="W2_401k, W2_Roth_401k, W2_457">
<xsl:apply-templates select="$entry" mode="transpose">
<xsl:with-param name="col" select="."/>
</xsl:apply-templates>
</xsl:for-each>
</xsl:template>
<xsl:template match="Report_Entry" mode="transpose">
<xsl:param name="col"/>
<xsl:value-of select="Country"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="Entity_Name"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="Legislative_Data"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="Legal_Entity_Name"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="Person_Number"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="Effective_As_of_Date"/>
<xsl:value-of select="$pipe"/>
<xsl:value-of select="Assignment_Number"/>
<xsl:text>|</xsl:text>
<xsl:value-of select="format-number($col,'#.00')"/>
<xsl:value-of select="$pipe"/>
<!-- Upload Date Place Holder -->
<xsl:value-of select="Upload_Date"/>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:value-of select="Dimension"/>
<xsl:text>|</xsl:text>
<xsl:value-of select="Person_Number"/>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:value-of select="Payroll/#wd:Descriptor"/>
<xsl:value-of select="Area_One"/>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<!-- Balance Date Place Holder -->
<xsl:value-of select="Effective_As_of_Date"/>
<xsl:text>|</xsl:text>
<xsl:value-of select="Tax_Reporting_Unit"/>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:text>|</xsl:text>
<xsl:value-of select="$linefeed"/>
</xsl:template>
</xsl:stylesheet>
And XSLT 2.0 has an xsl:value-of select="sequence-expression" separator="{$pipe}" that might help to reduce the verbosity of all your separate xsl:value-of, xsl:value-of select="$pipe" but I haven't tried to identify which "empty" cols you want or need to spell that out exactly, but along the lines of
<xsl:template match="Report_Entry" mode="transpose">
<xsl:param name="col"/>
<xsl:value-of
select="Country, Entity_Name, Legislative_Data, Legal_Entity_Name, Person_Number,
Effective_As_of_Date, Assignment_Number,
format-number($col,'#.00'),
Upload_Date,
'', '',
Dimension, PersonNumber,
'', '', '', '',
Payroll/#wd:Descriptor, Area_One,
'', '', '', '', '', '', '',
Effective_As_of_Date, Tax_Reporting_Unit,
(1 to 10) ! ''"
separator="{$pipe}"/>
<xsl:value-of select="$linefeed"/>
</xsl:template>