CREATE TABLE start_table(
  dt DATE,
  acc_from number,
  acc_to number,
  amt number);
insert into start_table values(TO_DATE('01.02.2018','dd.mm.yyyy'),140,200,100);
insert into start_table values(TO_DATE('02.02.2018','dd.mm.yyyy'),200,140,100);
insert into start_table values(TO_DATE('02.02.2018','dd.mm.yyyy'),100,140,100);
insert into start_table values(TO_DATE('03.02.2018','dd.mm.yyyy'),100,140,200);
insert into start_table values(TO_DATE('03.02.2018','dd.mm.yyyy'),140,200,200);
insert into start_table values(TO_DATE('01.02.2018','dd.mm.yyyy'),300,400,100);
insert into start_table values(TO_DATE('01.02.2018','dd.mm.yyyy'),400,300,100);
insert into start_table values(TO_DATE('02.02.2018','dd.mm.yyyy'),300,400,200);
insert into start_table values(TO_DATE('02.02.2018','dd.mm.yyyy'),400,300,200);
insert into start_table values(TO_DATE('05.05.2019','dd.mm.yyyy'),1,2,100);
insert into start_table values(TO_DATE('05.05.2019','dd.mm.yyyy'),2,1,100);
insert into start_table values(TO_DATE('06.06.2019','dd.mm.yyyy'),2,1,150);
insert into start_table values(TO_DATE('01.01.2018','dd.mm.yyyy'),300,400,100);


  --формирование end_table
  create table end_table(acc,bgn_dt, end_dt, amt) as
  (select acc,
       dt dt_from,
       lead(dt, 1, date '3999-12-31') over(partition by acc order by dt) dt_till,
       sum(amt) over(partition by acc order by dt) amt
  from (select acc,
               case (grouping(dt))
                 when 0 then
                  dt
                 else
                  date '1970-01-01'
               end dt,
               case (grouping(dt))
                 when 0 then
                  sum(amt)
                 else
                  0
               end amt
          from (select acc_from acc, dt, -amt amt
                  from start_table
                union all
                SELECT acc_to, dt, amt from start_table)
         group by acc, rollup(dt)
        having grouping(dt) = 1 or sum(amt) <> 0)
);

delete from start_table where acc_from =100  and dt = '02.02.2018';

insert into start_table values(TO_DATE('03.01.2025','dd.mm.yyyy'),100,400,100);