Oracle 23c

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create table ace_1 as
select 'N' status, 5 charge_1, 20 charge_2 from dual union all
select 'Y' status, 7 charge_1, 25 charge_2 from dual union all
select 'N' status, 9 charge_1, 30 charge_2 from dual union all
select 'N' status, 11 charge_1, 35 charge_2 from dual union all
select 'Y' status, 13 charge_1, 40 charge_2 from dual;
5 rows affected

create table ace_2 (status varchar2(1), action varchar2(6), charges integer);
insert into ace_2 (status, action, charges)
with dummy as (select level id
               from   dual
               connect by level <= 2)
select a1.status,
       case when d.id = 1 then 'CREATE' else 'UPDATE' end action,
       case when d.id = 1 then a1.charge_1 else a1.charge_2 end charges
from   ace_1 a1
       inner join dummy d on a1.status = 'N' or (a1.status = 'Y' and d.id = 1);
8 rows affected

commit;
select * from ace_2;


STATUS
ACTION
CHARGES


N
CREATE
5

Y
CREATE
7

N
CREATE
9

N
CREATE
11

Y
CREATE
13

N
UPDATE
20

N
UPDATE
30

N
UPDATE
35

STATUS	ACTION	CHARGES
N	CREATE	5
Y	CREATE	7
N	CREATE	9
N	CREATE	11
Y	CREATE	13
N	UPDATE	20
N	UPDATE	30
N	UPDATE	35