안녕하세요. 아래같이 해봤습니다.

with t (dt, nm, dep) as (
select '1일', 'A', 1 from dual union all
select '2일', 'A', 3 from dual union all
select '2일', 'B', 2 from dual union all
select '3일', 'A', 5 from dual
)
select dt, 
       sum(a_dep) over( order by dt) a_dep_acc, 
       a_dep,
       sum(b_dep) over( order by dt) b_dep_acc,
       b_dep
from (select dt, 
             sum(case when nm='A' then dep else 0 end) a_dep, 
             sum(case when nm='B' then dep else 0 end) b_dep
        from t
       group by dt) t1

SELECT dt
     , SUM(SUM(DECODE(nm, 'A', dep))) OVER(ORDER BY dt) a_dep_acc
     ,     SUM(DECODE(nm, 'A', dep))  a_dep
     , SUM(SUM(DECODE(nm, 'B', dep))) OVER(ORDER BY dt) b_dep_acc
     ,     SUM(DECODE(nm, 'B', dep))  b_dep
  FROM t
 GROUP BY dt
 ORDER BY dt
;