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-- create a table CREATE TABLE Transactions ( Id int primary key identity(1,1), Type char(1), Amount int ); INSERT INTO Transactions (Type, Amount) VALUES ('D', 300), ('D', 400), ('D', 500), ('W', 300), ('D', 200), ('W', 500); SELECT * FROM Transactions; WITH CTE AS ( SELECT Id, Type, Amount, Amount AS Balance FROM Transactions WHERE Id = 1 UNION ALL SELECT Transactions.Id, Transactions.Type, Transactions.Amount, CASE WHEN CASE WHEN Transactions.Type = 'D' THEN CTE.Balance + Transactions.Amount ELSE CTE.Balance - Transactions.Amount END > 1000 THEN 1000 ELSE CASE WHEN Transactions.Type = 'D' THEN CTE.Balance + Transactions.Amount ELSE CTE.Balance - Transactions.Amount END END FROM Transactions JOIN CTE ON CTE.Id + 1 = Transactions.Id ) SELECT * FROM CTE;