Calc open position

USE tempdb
go

IF object_id('[tb]') IS NOT NULL
    DROP TABLE [tb]
go
CREATE TABLE [tb]
(
    [id] int,
    [amt] int
)
INSERT [tb]
SELECT 1,
       10
UNION ALL
SELECT 2,
       -8
UNION ALL
SELECT 3,
       7
UNION ALL
SELECT 4,
       2
UNION ALL
SELECT 5,
       -7
       

DECLARE @outstd int
SELECT @outstd = sum(amt) FROM tb       
              
SELECT *, remain_open=0, openpos = 0
INTO #
FROM tb
WHERE amt > 0
ORDER BY id desc

DECLARE @run int

SET @run = @outstd
UPDATE # SET @run = @run - amt, openpos = @run, remain_open = openpos + amt

SELECT *,
    CASE WHEN openpos > 0 THEN openpos ELSE remain_open END AS op,
    @outstd AS outstanding
FROM #
WHERE remain_open > 0

DROP TABLE #