DECLARE CurDat CURSOR FOR
SELECT * 
FROM #tmp2cor
ORDER BY dat

fotsd (kp_id INT, skl_id INT, uz_id INT , dat DATETIME, delta NUMERIC(18,0) , kf NUMERIC(18,0), deltakr NUMERIC(18,0), kr NUMERIC(18,0))

DBCC SHOWCONTIG scanning 'FOTSD' table...
Table: 'FOTSD' (373576369); index ID: 0, database ID: 5
TABLE level scan performed.
- Pages Scanned................................: 14339
- Extents Scanned..............................: 1800
- Extent Switches..............................: 1799
- Avg. Pages per Extent........................: 8.0
- Scan Density [Best Count:Actual Count].......: 99.61% [1793:1800]
- Extent Scan Fragmentation ...................: 22.72%
- Avg. Bytes Free per Page.....................: 62.2
- Avg. Page Density (full).....................: 99.23%
DBCC execution completed. If DBCC printed error messages, contact your system administrator.

DBCC SHOWCONTIG (fotsd) WITH  ALL_INDEXES 

DECLARE CurDat CURSOR FOR
SELECT * 
FROM #tmp2cor
ORDER BY dat

  --*( цикл по датам
OPEN CurDat

DECLARE @currentdat DATETIME
DECLARE @kp_id INT
DECLARE @skl_id INT
DECLARE @uz_id INT
DECLARE @delta NUMERIC (12,3)
DECLARE @deltakr NUMERIC (12,3)

FETCH NEXT FROM CurDat INTO @kp_id,@skl_id,@uz_id,@currentdat,@delta,@deltakr
WHILE @@FETCH_STATUS = 0
BEGIN

-- *( изменить дельту для @currentdat и вычеркнуть строку, если дельта=0
UPDATE fotsd SET delta = fotsd.delta + @delta
    		    ,deltakr = fotsd.deltakr + @deltakr
 WHERE fotsd.dat = @currentdat
  AND fotsd.kp_id=@kp_id
  AND fotsd.skl_id=@skl_id
  AND fotsd.uz_id=@uz_id

IF EXISTS(
   SELECT kp_id 
   FROM fotsd
   WHERE fotsd.dat = @currentdat
    AND fotsd.kp_id=@kp_id
    AND fotsd.skl_id=@skl_id
    AND fotsd.uz_id=@uz_id
    AND fotsd.delta=0
    AND fotsd.deltakr = 0
         )  
DELETE fotsd 
 WHERE fotsd.dat = @currentdat
  AND fotsd.kp_id=@kp_id
  AND fotsd.skl_id=@skl_id
  AND fotsd.uz_id=@uz_id
  AND fotsd.delta=0
  AND fotsd.deltakr = 0
-- *) изменить дельту для @currentdat и вычеркнуть строку, если дельта=0

UPDATE fotsd SET kf = fotsd.kf + @delta
                ,kr = fotsd.kr + @deltakr
 WHERE fotsd.dat >= @currentdat
  AND fotsd.kp_id=@kp_id
  AND fotsd.skl_id=@skl_id
  AND fotsd.uz_id=@uz_id

 FETCH NEXT FROM CurDat INTO @kp_id,@skl_id,@uz_id,@currentdat,@delta,@deltakr

END
CLOSE curdat
DEALLOCATE curdat

--*) цикл по датам
  
 END
 
 DROP TABLE #tmp2cor