set nocount on
if object_id('tempdb..#t') is not null drop table #t
create table #t(id int identity, sum1 decimal( 10 , 2 ), sum2 decimal( 10 , 2 ), delta decimal( 10 , 2 ) default  0 . 00 , x int)

insert #t values( 10 . 22 ,  10 . 02 ,  0 ,  1 )
insert #t values( 20 . 5 ,  20 . 00 ,  0 ,  1 )
insert #t values( 1 . 4 ,  1 . 0 ,  0 , 1  )
insert #t values( 10 . 21 ,  10 . 02 ,  0 ,  1 )
insert #t values( 1 . 99 ,  1 . 0 ,  0 ,  1 )
insert #t values(  0 . 05 ,  0 . 04 ,  0 ,  1 )


declare @sum decimal( 10 , 2 )
set @sum =  0 

update #t set @sum = delta = (@sum + ISNULL(sum1-sum2,  0 )) * x
while exists(select * from #t where delta >  1 )
begin
	SET ROWCOUNT  1 
	update #t set sum2 = sum2 +  1 , x =  0  where delta >  1 

	SET ROWCOUNT  0 
	set @sum =  0 
	update #t set @sum = delta = (@sum + ISNULL(sum1-sum2,  0 )) * x
end
select * from #t