with t as (
    select 1 as  id, 123 as num, 33.22 as amount, 0 as tip, 422 as curr, 422 as tip_cur, 'VISA' as ips from dual union all
    select 2 as  id, 34534 as num, 3.2 as amount, 3 as tip, 840 as curr, 840 as tip_cur, 'VISA' as ips from dual union all
    select 3 as  id, 34534 as num, 213.9 as amount, 0 as tip, 840 as curr, 840 as tip_cur, 'VISA' as ips from dual union all
    select 4 as  id, 34534 as num, 23.2 as amount, 2 as tip, 422 as curr, 422 as tip_cur, 'MCW' as ips from dual union all
    select 5 as  id, 34534 as num, 1.6 as amount, 0 as tip, 840 as curr, 840 as tip_cur, 'MCW' as ips from dual   
)
select * from (  
    select id, num,  ips, USD_AMOUNT, LBP_AMOUNT, tip, tip_cur  -- from t;
    from 
    (
        select id, num, amount, curr, tip, tip_cur, ips from t
    )
    pivot (
        max(amount)
        for curr in (840 as USD_AMOUNT, 422 as LBP_AMOUNT)
    )
) t 
pivot (
    max (tip)
    for tip_cur in (840 as USD_TIP, 422 as LBP_TIP)
)   
order by ips desc, id 
;