SQL Server：计算调整后的成本基础（ACB）

Question

我需要创建此计算的SQL版本，如此处详细描述（https://www.adjustedcostbase.ca/blog/how-to-calculate-adjusted-cost-base-acb-and-capital-gains/）。作为表格或视图。

总而言之，最终结果需要是一个表格，如下图所示：（[1]：https://i.stack.imgur.com/ZmFPQ.png）

Row 1) New Total ACB = [Previous Total ACB] + ([Share Price] x [Number of Shares Purchased]) + [Transaction Costs]
          = $0 + ($50/share x 100 shares) + $10
          = $5,000 + $10
          = $5,010
Row 2) New Total ACB = [Previous Total ACB] x (([Previous Number of Shares] – [Number of Shares Sold]) / [Previous Number of Shares])
          = $5,010 x ((100 shares – 50 shares) / 100 shares)
          = $2,505
Row 3) New Total ACB = [Previous Total ACB] + ([Share Price] x [Number of Shares Purchased]) + [Transaction Costs]
          = $2,505 + ($130/share x 50 shares) + $10
          = $9,015
Row 4) New Total ACB = [Previous Total ACB] x (([Previous Number of Shares] – [Number of Shares Sold]) / [Previous Number of Shares])
          = $9,015 x ((100 shares – 40 shares) / 100 shares)
          = $5,409

发生负交易（出售）时，事情变得复杂，我无法弄清楚如何计算“ ACB的变化”和“ ACB”列。