SUM   |     ID
___________________
163077  |	220
163064  |	219

select
 sum(case when row_number() over (order by ID) = 1 then -[SUM] else [SUM] end)
from
 ...

DECLARE @T TABLE (a money, b int)

INSERT INTO @T VALUES
(163077  ,	220),
(163064  ,	219)

;WITH x(y) AS
(
  SELECT CASE WHEN ROW_NUMBER() OVER (ORDER BY b DESC) %2 = 1 THEN 1 ELSE -1 END * a FROM @T
)
SELECT SUM(y) FROM x

DECLARE @T TABLE (a money, b int)

INSERT INTO @T VALUES
(163077  ,	220),
(163064  ,	219)

SELECT a.a-b.a
FROM @t a inner join @t b on a.a> b.a

DECLARE @T TABLE (a money, b int)

INSERT INTO @T VALUES
(163077  ,	220),
(163064  ,	219)

SELECT a.a-b.a
FROM @t a inner join @t b on a.a> b.a

WITH Counts_CTE (Counts, StatusID)  
AS  
( 
	select ....
)
select cte1.Counts - cte2.Counts
from Counts_CTE as cte1
join Counts_CTE as cte2 on cte1.StatusID > cte2.StatusID

SELECT MAX(a) - MIN(a) FROM @T

;WITH x AS
(SELECT MAX(b) mxb, MIN(b) mnb FROM @T)
SELECT (SELECT TOP 1 a FROM @T t1 WHERE t1.b = mxb) - (SELECT TOP 1 a FROM @T t1 WHERE t1.b = mnb) FROM x

SELECT MAX(a) - MIN(a) FROM @T

SELECT 13 as 'zhelayemij resultat' FROM @T

;WITH x AS
(SELECT MAX(b) mxb, MIN(b) mnb FROM @T)
SELECT (SELECT TOP 1 a FROM @T t1 WHERE t1.b = mxb) - (SELECT TOP 1 a FROM @T t1 WHERE t1.b = mnb) FROM x

SELECT (SELECT TOP 1 a FROM @T t1 ORDER BY b DESC) -  (SELECT TOP 1 a FROM @T t1 ORDER BY b)

SELECT 13 as 'zhelayemij resultat' FROM @T

SELECT top 1 13 as 'zhelayemij resultat' FROM @T