declare @t1 table (sum decimal(6,2), [desc] varchar(255));

insert into @t1
values
(11.34, 'desc1'),
(112.34, 'desc2'),
(3433.34, 'desc3');

with d10 as
(
 select v from (values (1), (2), (3), (4), (5), (6), (7), (8), (9), (10)) t(v)
),
n as
(
 select
  row_number() over (order by (select 1)) as n
 from
  d10 a cross join d10 b cross join d10 c cross join d10 d cross join d10 e
)
select
 a.*, c.n,
 d.piece + sign(sign(c.n - b.cnt) + 1) * (sum - d.piece * c.n)
from
 @t1 a cross apply
 (select cast(rand(checksum(newid(), a.sum)) * 10 + 1 as int)) b(cnt) cross apply
 (select top (b.cnt) n from n) c cross apply
 (select cast(sum / b.cnt as numeric(6,2))) d(piece);

if OBJECT_ID('tempdb..#t') is not null 
	drop table #t
Go

Create table #t([sum] decimal(8,2), [desc] varchar(255))

insert into #t([sum], [desc])
Values
 (11.34,  'desc1')
,(112.34, 'desc2')
,(3433.34, 'desc3')

Select 
Case when t.x <> t.N or t.x = 1.0  then [d_sum]
	Else [sum] - [d_sum] * (t.x - 1.0)
End [sum]
, [desc]
From (
Select t0.*
, t3.x
, Cast(t0.[sum] / t3.x as decimal(8,2)) [d_sum]
, ROW_NUMBER() over (partition by t0.[sum], t0.[desc], t3.x order by 1/0) N
from 
#t t0
Cross apply (Values(ABS(CHECKSUM(NewId())) % 9 + 1)) t1(x)
Cross apply (
			Select top (Select t1.x) Cast(x as decimal(8,2)) x
				From (Values (0), (1), (2), (3), (4), (5), (6), (7), (8), (9)) t2(n) 
			) t3
) t