--таблица с юзерами и их статусами платежей
WITH CTE(USERR,TIMES,STATUSS)AS
(
  SELECT 1, '07:00:00','A'
    UNION ALL
  SELECT 1,'07:28:00','D'
   UNION ALL
  SELECT 1,'08:01:00','D'
   UNION ALL
  SELECT 1,'09:50:00','A'
   UNION ALL
  SELECT 1,'10:00:00','D'
   UNION ALL
  SELECT 1,'11:00:00','A'
   UNION ALL
  SELECT 2,'08:09:00','A'
   UNION ALL
  SELECT 2,'09:55:00','A'  
   UNION ALL
  SELECT 2,'10:30:00','D'
   UNION ALL
  SELECT 2,'11:10:00','A'         
)
--Нужно к каждому отказу (cтатус D) вывести время по последнему до него статусу А.
SELECT C.USERR,C.TIMES,C.STATUSS,X.TIMES,X.STATUSS
FROM CTE AS C
CROSS APPLY
(
  SELECT TOP 1 A.USERR,A.STATUSS,A.TIMES
  FROM CTE AS A
   WHERE A.USERR=C.USERR AND A.STATUSS='A' AND A.TIMES<C.TIMES
   ORDER BY A.TIMES DESC
)X
WHERE C.STATUSS='D'