declare @t table ( i int identity(1,1), r numeric( 18, 2 ), p numeric( 18, 2 ) );

insert into @t ( r, p )  values
( 50.00, 56.7 ), ( 200.00, 57.89 ), ( 500, 45.62 ), ( 3.00, 181.80 );

declare @money int = -15000;

;with cte as (
select @money as money, *     
  from @t )
, cte2 as (
select *, case when ceiling( abs( money ) / p ) < floor( r )
                    then ceiling( abs( money ) / p )*p
                    else floor( r )  * p
     end as calc,
	 cast(money + case when ceiling( abs( money ) / p ) < floor( r )
                    then ceiling( abs( money ) / p )*p
                    else floor( r )  * p end as numeric( 18, 2 ))  as Ost

  from cte
  Where i=1
 union all 
select cte.*, case when ceiling( abs( cte2.ost) / cte.p ) < floor( cte.r )
                    then ceiling( abs( cte2.ost ) / cte.p )*cte.p
                    else floor( cte.r )  * cte.p 
     end as calc,
	 cast(cte2.ost+case when ceiling( abs( cte2.ost) / cte.p ) < floor( cte.r )
                    then ceiling( abs( cte2.ost ) / cte.p )*cte.p
                    else floor( cte.r )  * cte.p end as numeric( 18, 2 )) as Prev

  from cte2 join cte on cte.i = cte2.i+1
)
select *, sum( calc ) over ( order by i )
  from cte2