Is it somehow possible to not have rows/columns nested?

Say, for example, that one field is 'colour' and another is 'year'. Is it
possible to have one column with 'colour' and another with 'year' rather than
a nested 'years per colour' or 'coulour per year' format?

I realize that it will give some problems with the sum rationale but it
would sometimes be useful nonetheless.

Thanks
Henrik