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if there are negatives sum, otherwise show it

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Execution time: 0,02 sec, rows selected: 6, rows affected: 0, absolute service time: 0,22 sec 
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   accountid type amount
1 1 V 10
2 2 V 5
3 3 R 20
4 3 R 30
5 1 R 20
6 2 R 15