Suppose you have repeated measures on individuals over time displayed vertically and you wish to convert that to a wide display, e.g. from
family | year | salary
fam1 | 2002 | 80
fam1 | 2003 | 82
fam1 | 2008 | 90
fam2 | 1996 | 45
fam3 | 2002 | 70
fam3 | 2003 | 72
to
family | salary1996 | salary2002 | salary2003 | salary2008
fam1 | 45 | . | . | .
fam2 | . | 80 | 82 | 90
fam3 | . | 70 | 72 | .
The problem is that there is arbitrary number of possible values for "year".