DATE1	               ITOGO1	SumITOGO1 ITOGO2 SumITOGO2
2021-01-01 00:00:00	10,00	10,00	0,00	0,00
2021-01-02 00:00:00	20,00	30,00	0,00	0,00
2021-01-03 00:00:00	30,00	10,00	-50,00	0,00
2021-01-04 00:00:00	40,00	40,00	-10,00	0,00
2021-01-05 00:00:00	50,00	90,00	0,00	0,00
2021-01-06 00:00:00	60,00	210,00	200,00	140,00
2021-01-07 00:00:00	70,00	280,00	300,00	440,00

if object_id('tempdb..#Itogo') is not null
     drop table #Itogo
CREATE TABLE #Itogo
     (DATE1     smalldatetime,
      ITOGO1    money,
      SumITOGO1 money,
      ITOGO2    money,
      SumITOGO2 money
     )
INSERT INTO #ITOGO
       (DATE1      ,
        ITOGO1    ,       
        ITOGO2            
        )
        VALUES
        ('20210101',10,0) ,
        ('20210102',20,0) ,
        ('20210103',30,-50) ,
        ('20210104',40,-10) ,
        ('20210105',50,0),
        ('20210106',60,200),
        ('20210107',70,300)

if object_id('tempdb..#SumITOGO1') is not null
     drop table #SumITOGO1        
CREATE TABLE #SumITOGO1
     (DATE1     smalldatetime,      
      SumITOGO1 money,       
     ) 
 if object_id('tempdb..#SumITOGO2') is not null
     drop table #SumITOGO2   
 CREATE TABLE #SumITOGO2
     (DATE1     smalldatetime,      
      SumITOGO2 money
     )        
INSERT INTO #SumITOGO1
SELECT 
      DATE1,
      COALESCE(SUM(ITOGO1) OVER(ORDER BY DATE1 ROWS BETWEEN UNBOUNDED PRECEDING AND CURRENT ROW), 0) 
  FROM #Itogo with(nolock)
 ORDER BY DATE1 
 INSERT INTO #SumITOGO2
 SELECT 
      DATE1,
      COALESCE(SUM(ITOGO2) OVER(ORDER BY DATE1 ROWS BETWEEN UNBOUNDED PRECEDING AND CURRENT ROW), 0) 
  FROM #Itogo with(nolock)
  --where ITOGO2>0
 ORDER BY DATE1

--SELECT * from Itogo
--select * from #SumITOGO1
--select * from #SumITOGO2

UPDATE i
         SET
            i.SumITOGO1 =  i2.SumITOGO1
        FROM #Itogo i WITH (rowlock, updlock)
  INNER JOIN #SumITOGO1 i2 WITH (nolock)
          ON i2.DATE1 = i.DATE1

UPDATE i
         SET
            i.SumITOGO2 =  i2.SumITOGO2
        FROM #Itogo i WITH (rowlock, updlock)
  INNER JOIN #SumITOGO2 i2 WITH (nolock)
          ON i2.DATE1 = i.DATE1

SELECT * from #Itogo 

update i
        SET i.SumItogo1=i.SumItogo1-ABS(i.SumItogo2)
       FROM #Itogo i
      where i.SumITOGO2<0       

update i
       set i.SumItogo2 =0
      from #Itogo i
     where i.SumItogo2<0

SELECT * from #Itogo 

 select  date1,
           ITOGO1,
           SumITOGO1=sum(iif(itogo1>0,itogo1,0)) over (order by date1) + sum(iif(itogo2>0, 0, itogo2)) over (order by date1),
           ITOGO2,
           SumITOGO2=sum(iif(itogo2>0,itogo2,0)) over (order by date1) + sum(iif(itogo1>0, 0, itogo1)) over (order by date1)         
   from #Itogo t
  order by date1