WITH
/* Подытоги для list_value */
parameter
AS (SELECT sq.*,
           Lag(sq.p_subtotal_value, 1, 0)
             over (
               ORDER BY sq.serial_par ) p_previous_subtotal_value
    FROM   (SELECT lv.serial_par,
                   lv.parameter_value,
                   SUM (lv.parameter_value)
                     over (
                       ORDER BY lv.serial_par ROWS unbounded preceding )
                   p_subtotal_value
            FROM   list_values lv) sq
    ORDER  BY sq.serial_par),
     /* Подытоги для list_total */
     total
     AS (SELECT sq.*,
                Lag(sq.t_subtotal_value, 1, 0)
                  over (
                    ORDER BY sq.serial_tot ) t_previous_subtotal_value
         FROM   (SELECT lt.serial_tot,
                        lt.total_value,
                        SUM (lt.total_value)
                          over (
                            ORDER BY lt.serial_tot ROWS unbounded preceding )
                        t_subtotal_value
                 FROM   list_total lt) sq
         ORDER  BY sq.serial_tot)
/* Основной запрос */
SELECT sq.*,
       SUM(sq.real_value)
         over (
           PARTITION BY sq.serial_tot
           ORDER BY sq.serial_par ROWS unbounded preceding )
       "Нарастающая сумма"
FROM   (SELECT t.serial_tot,
               t.total_value,
               p.serial_par,
               p.parameter_value,
               Least(t.t_subtotal_value, p.p_subtotal_value) - Lag(
               Least(t.t_subtotal_value, p.p_subtotal_value), 1, 0)
               over (
                 ORDER BY t.serial_tot, p.serial_par ) real_value
        FROM   parameter p,
               total t
        WHERE  p.p_previous_subtotal_value < t.t_subtotal_value
               AND p.p_subtotal_value > t.t_previous_subtotal_value) sq
ORDER  BY sq.serial_tot,
          sq.serial_par
/