• You could alternatively write two update statements..

    UPDATE #tbl SET

     #tbl.Amount = #tbl.Amount + (SELECT Sum(T.Amount) FROM #tbl T WHERE T.RowNo < #tbl.RowNo)

    WHERE #tbl.Type = 'S'

    UPDATE #tbl SET

     #tbl.Amount = #tbl.Amount + (SELECT Sum(T.Amount) FROM #tbl T WHERE T.Type = 'D')

    WHERE #tbl.Type = 'F'

    HTH...