Oracle 23c

By using db<>fiddle, you agree to license everything you submit by Creative Commons CC0.

ALTER SESSION SET NLS_DATE_FORMAT = 'YYYY-MM-DD HH24:MI:SS';
CREATE TABLE your_table_name (
  id      INT,
  dt      DATE,
  amount  DECIMAL(10,2),
  amount1 DECIMAL(10,2)
);
INSERT INTO your_table_name (id, dt, amount, amount1)
VALUES
(234, DATE '2020-01-01',  4,   10),
(234, DATE '2020-01-02',  7, NULL),
(234, DATE '2020-01-03', 10, NULL),
(234, DATE '2020-01-04', 15, NULL),
(234, DATE '2020-01-05',  6, NULL);
5 rows affected

SELECT id, dt, amount, amount1
FROM (
  SELECT t.*, ROW_NUMBER() OVER (PARTITION BY id ORDER BY dt) AS rn
  FROM   your_table_name t
)
MODEL
  PARTITION BY (id)
  DIMENSION BY (rn)
  MEASURES (dt, amount, amount1)
  RULES (
    amount1[rn>1] = amount[cv(rn)] + amount[cv(rn)-1] - amount1[cv(rn) - 1]
  );


ID
DT
AMOUNT
AMOUNT1


234
2020-01-01 00:00:00
4
10

234
2020-01-02 00:00:00
7
1

234
2020-01-03 00:00:00
10
16

234
2020-01-04 00:00:00
15
9

234
2020-01-05 00:00:00
6
12


SELECT id,
       dt,
       amount,
       CASE
       WHEN MOD(ROW_NUMBER() OVER (PARTITION BY id ORDER BY dt), 2) = 0
       THEN +1
       ELSE -1
       END
       * FIRST_VALUE(amount - amount1) OVER (PARTITION BY id ORDER BY dt)
       + amount AS amount1
FROM   your_table_name
ORDER BY id, dt;


ID
DT
AMOUNT
AMOUNT1


234
2020-01-01 00:00:00
4
10

234
2020-01-02 00:00:00
7
1

234
2020-01-03 00:00:00
10
16

234
2020-01-04 00:00:00
15
9

234
2020-01-05 00:00:00
6
12

ID	DT	AMOUNT	AMOUNT1
234	2020-01-01 00:00:00	4	10
234	2020-01-02 00:00:00	7	1
234	2020-01-03 00:00:00	10	16
234	2020-01-04 00:00:00	15	9
234	2020-01-05 00:00:00	6	12