ACC_NET_AMOUNT int not null,

FC_NET_AMOUNT int not null);

insert into tableX (rownum, ACC_NET_AMOUNT, FC_NET_AMOUNT)

values (1, 40, 50)

, (2, 164, 2050)

, (3, 1513, 0)

, (4, 1000, 500)

, (5, 100, 0);

(

select ACC_NET_AMOUNT, fc_NET_AMOUNT

-- cumulative sums up to the previous rows

, coalesce(sum(ACC_NET_AMOUNT) over (order by rownum rows between unbounded preceding and 1 preceding) ,0) as cumacc

, coalesce(sum( FC_NET_AMOUNT) over (order by rownum rows between unbounded preceding and 1 preceding), 0) as cumfc

from tableX

)

select ACC_NET_AMOUNT, fc_NET_AMOUNT

, ca.CumResult - case when cumfc > cumacc then cumfc else cumacc end as Result

, ca.CumResult

from cte

cross apply

( select

case when cumfc+FC_NET_AMOUNT > cumacc + ACC_NET_AMOUNT

then cumfc+FC_NET_AMOUNT

else cumacc+ACC_NET_AMOUNT

end as CumResult) as ca