---

cte_all_itog as (
    select
        *,
        coalesce(svfa_рu, 0)
            + coalesce(ВВА_рu, 0) as s_pu,

        coalesce(svfa_рu, 0)
            + coalesce(ВВА_рu, 0)
            + coalesce(ivfa_рu, 0) as itog_pu,

        svfa_bu + ВВА_bu as s_bu,

        svfa_bu + ВВА_bu + ivfa_bu as itog_bu

    from cte_all
)
select
    *,
    coalesce(svfa_рu, 0)
        - svfa_bu as rash_vfa,

    coalesce(ВВА_рu, 0)
        - ВВА_bu as rash_bba,

    s_pu - s_bu as rash_s,

    coalesce(ivfa_рu, 0)
        - ivfa_bu as rash_i,

    itog_pu - itog_bu as rash_itog

from cte_all_itog
order by cid, pid