create domain PK bigint not null;
create domain FK bigint;
create domain COMMENT varchar(100);
create domain  CURRENCY numeric(15,3);
create table ACCOUNTS ( -- счета
ID PK,
COMMENT COMMENT,
constraint ACCOUNTS
primary key (ID)
);
create table TRANSACTIONS( -- транзакции по счетам
ID PK,
ID_ACC FK,
SUMM  CURRENCY,
constraint TRANSACTIONS
primary key (ID),
constraint TRANSACTIONS_ACC
foreign key (ID_ACC)
references ACCOUNTS(ID)
);
create table PEOPLES(
ID PK,
FNAME COMMENT,
MNAME COMMENT,
LNAME COMMENT,
FULL_NAME computed by (LNAME || ' ' || FNAME || ' ' || MNAME),
constraint PEOPLES
primary key (ID),
constraint PEOPLES_ACC
foreign key (ID)
references ACCOUNTS(ID)
on delete CASCADE
);
create table ORGANIZATIONS(
ID PK,
NAME COMMENT,
CAPTION COMMENT,
constraint ORGANIZATIONS
primary key (ID),
constraint ORGANIZATIONS_ACC
foreign key (ID)
references ACCOUNTS(ID)
on delete CASCADE
);

-- все транзакции
select ID_ACC, sum(SUMM), count(*)
from TRANSACTIONS
group by 1

-- человеков
select t.ID_ACC, p.FULL_NAME, sum(t.SUMM), count(*)
from TRANSACTIONS t
join PEOPLES p on p.ID = t.ID_ACC
group by 1, 2


-- сборищ
select t.ID_ACC, o.NAME, sum(t.SUMM), count(*)
from TRANSACTIONS t
join ORGANIZATIONS o on o.ID = t.ID_ACC
group by 1, 2


-- опять все
select t.ID_ACC, p.FULL_NAME, sum(t.SUMM), count(*)
from TRANSACTIONS t
join PEOPLES p on p.ID = t.ID_ACC
group by 1, 2
union all
select t.ID_ACC, o.NAME, sum(t.SUMM), count(*)
from TRANSACTIONS t
join ORGANIZATIONS o on o.ID = t.ID_ACC
group by 1, 2