I think the previous advice to ask on the xsl-list (Mulberry) is
sound. I don't know for sure, but it strikes me that iterating over
records may not be the best approach. Perhaps something like the
following structure (untested) would help make things clearer.

<?xml version="1.0" encoding="UTF-8"?>
<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform";
  xmlns:xs="http://www.w3.org/2001/XMLSchema"; exclude-result-prefixes="xs"
  xmlns:xd="http://www.oxygenxml.com/ns/doc/xsl"; version="2.0">

  <xsl:variable name="current_year" select="year-from-date( current-date() )"/>

  <xsl:template match="/document">
    <!-- generate "J F M A M J J A S O N D Total" heading here -->
    <xsl:apply-templates select="usage[record/year[ number( . ) + 4 > 
$current_year ] ]">
      <xsl:sort select="record/year"/>
    </xsl:apply-templates>
  </xsl:template>

  <xsl:template match="usage">
    <output-row-element>
      <!-- generate cell with year label here -->
      <xsl:apply-templates select="record">
        <xsl:sort select="month"/>
      </xsl:apply-templates>
      <!-- generate cell w/ total here -->
    </output-row-element>
  </xsl:template>
  
  <xsl:template match="record">
    <!-- generate cell w/ quantity here -->
  </xsl:template>

</xsl:stylesheet>

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