DBA.SE Q #156121, PostgreSQL

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--PostgreSQL 9.5
--'\\' is a delimiter

WITH data (id, qty, unit_price, date, action) AS
  (
    VALUES
    (1,  2000, 4.01235, '2015-10-10'::timestamp, 'in'),
    (2,   -30, NULL   , '2015-10-11'::timestamp, 'out'),
    (3,  1800, 4.9    , '2015-10-25'::timestamp, 'in'),
    (4, -1000, NULL   , '2015-11-12'::timestamp, 'out'),
    (5,  -980, NULL   , '2015-11-20'::timestamp, 'out')
  )
SELECT
  outs.id,
  outs.qty,
  ROUND(SUM(x.borrowed_qty * ins.unit_price) / outs.qty, 5) AS unit_price,
  outs.date,
  outs.action
FROM
  (
    SELECT
      *,
      COALESCE(SUM(qty) OVER (ORDER BY date ROWS BETWEEN UNBOUNDED PRECEDING AND 1 PRECEDING), 0) AS qty_from,
               SUM(qty) OVER (ORDER BY date ROWS BETWEEN UNBOUNDED PRECEDING AND CURRENT ROW)     AS qty_to
    FROM
      data
    WHERE
      action = 'in'
  ) AS ins
  INNER JOIN
  (
    SELECT
      *,
      COALESCE(SUM(-qty) OVER (ORDER BY date ROWS BETWEEN UNBOUNDED PRECEDING AND 1 PRECEDING), 0) AS qty_from,
               SUM(-qty) OVER (ORDER BY date ROWS BETWEEN UNBOUNDED PRECEDING AND CURRENT ROW)     AS qty_to
    FROM
      data
    WHERE
      action = 'out'
  ) AS outs
  ON  ins.qty_from < outs.qty_to
  AND outs.qty_from < ins.qty_to
  CROSS JOIN LATERAL
  (
    SELECT
      CASE
        WHEN ins.qty_to < outs.qty_to THEN
          CASE
            WHEN ins.qty_from > outs.qty_from THEN -ins.qty
            ELSE -(ins.qty_to - outs.qty_from)
          END
        ELSE
          CASE
            WHEN outs.qty_from > ins.qty_from THEN outs.qty
            ELSE -(outs.qty_to - ins.qty_from)
          END
      END
  ) AS x (borrowed_qty)
GROUP BY
  outs.id,
  outs.qty,
  outs.date,
  outs.action
ORDER BY
  outs.id ASC
;


absolute service time: 0,42 sec