aged debit recursive, Sql Server

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DECLARE @Table AS TABLE (Client CHAR(6), AMT INT, Date DATE)
INSERT INTO @Table VALUES
('ABC Co',250 ,'2016/09/20')
,('ABC Co',250 ,'2016/10/20')
,('CDE Co',200 ,'2016/11/20')
,('CDE Co',200 ,'2016/10/20')
,('CDE Co',-200,'2016/09/20')
,('FGH Co',600 ,'2016/01/01')
,('FGH Co',-500,'2016/09/20')
,('FGH Co',-50 ,'2016/10/20')
,('FGH Co',100 ,'2016/11/20')
,('IJK Co',-100 ,'2016/01/01')
,('IJK Co',-100 ,'2016/09/20')
,('LMN Co',-200 ,'2016/01/01')
,('LMN Co', 50 ,'2016/06/10')
,('LMN Co',-100 ,'2016/09/20')

;WITH cteRowNumbers AS (
    SELECT *, RowNumber = ROW_NUMBER() OVER (PARTITION BY Client ORDER BY Date DESC)
    FROM
	   @Table
)

, cteRecursive AS (
    SELECT
	   Client
	   ,CurrentBalance = SUM(AMT)
	   ,Date = CAST(GETDATE() AS DATE)
	   ,Amt = CAST(0 AS INT)
	   ,RemainingBalance = SUM(Amt)
	   ,AttributedAmt = 0
	   ,RowNumber = CAST(0 AS BIGINT)
    FROM
	   @Table
    GROUP BY
	   Client

UNION ALL

SELECT
	   r.Client
	   ,r.CurrentBalance
	   ,c.Date
	   ,c.AMT
	   ,CASE WHEN SIGN(r.CurrentBalance) = SIGN(c.AMT) THEN r.CurrentBalance - c.AMT ELSE r.RemainingBalance END
	   ,CASE
		  WHEN SIGN(r.CurrentBalance) <> SIGN(c.AMT) THEN 0
		  WHEN ABS(r.RemainingBalance) < ABS(c.AMT) THEN r.RemainingBalance
		  ELSE c.AMT END
	   ,c.RowNumber
    FROM
	   cteRecursive r
	   INNER JOIN cteRowNumbers c
	   ON r.Client = c.Client
	   AND r.RowNumber + 1 = c.RowNumber
    WHERE
	   SIGN(r.RemainingBalance) = SIGN(r.CurrentBalance)
)

, ctePrepared AS (
    SELECT
	   Client
	   ,CurrentBalance
	   ,DateGroup = CASE
		  WHEN DATEDIFF(day,Date,GETDATE()) BETWEEN 0 AND 29 THEN '0-29days'
		  WHEN DATEDIFF(day,Date,GETDATE()) BETWEEN 30 AND 59 THEN '30-59days'
		  WHEN DATEDIFF(day,Date,GETDATE()) BETWEEN 60 AND 89 THEN '60-89days'
		  WHEN DATEDIFF(day,Date,GETDATE()) >= 90 THEN '90days+'
    		  ELSE 'Unknown Error'
	   END
	   ,AttributedAmt
    FROM
	   cteRecursive
    WHERE
	   RowNumber > 0
	   AND AttributedAmt <> 0
)

SELECT *
FROM
    ctePrepared c
    PIVOT (
	   SUM(AttributedAmt)
	   FOR DateGroup IN ([0-29days],[30-59days],[60-89days],[90days+])
    ) pvt
ORDER BY
    Client

View schema
Execution time: 0,03 sec, rows selected: 5, rows affected: 14, absolute service time: 0,19 sec