UserID	Points

9179	 3.00
9179	15.84
6838	 7.92
6838	31.68
6326	19.80
9530	15.84
5033	 7.92
8670	 0.20
8670	 4.62
8670	 3.18

ID	Points	Accumulated	Balance
	Used	Points

9179	 3.00	 3.00	 	 0.00
9179	 3.00	 6.00		12.84
6838	 6.00	 6.00		 1.92
6838	 0.00	 6.00		33.60
6326	 6.00	 6.00		13.80
9530	 6.00	 6.00		 9.84
5033	 6.00	 6.00		 1.92
8670	 0.20	 0.20		 0.00
8670	 4.62	 4.82		 0.00
8670	 1.18	 6.00		 2.00

set nocount on

declare @abc table (userID int, points decimal(10,2), dt datetime)
insert into @abc	
	select	9179, '3.00', getdate()- 0 union
	select	9179, '15.84', getdate()- 1  union
	select	6838, '7.92', getdate()- 2  union
	select	6838, '31.68', getdate()- 3  union
	select	6326, '19.80', getdate()- 4  union
	select	9530, '15.84', getdate()- 5  union
	select	5033, '7.92', getdate()- 6  union
	select	8670, '0.20', getdate()- 7  union
	select	8670, '4.62', getdate()- 8  union
	select	8670, '3.18', getdate()- 9


select 	d.userID,
	d.total as 'points_used',
	case 
		when d.running_total < '6.00' then running_total
		else '6.00'
	end as 'accumulated_points',
	case 
		when d.running_total < '6.00' then 0
		else d.running_total - '6.00'
	end  as 'balance'
from (
	SELECT 	a.userID,
	       	a.points as 'total',
	       	SUM(b.points) as 'running_total',
		a.dt
	FROM @abc a
	CROSS JOIN @abc b
	WHERE (a.dt <= b.dt and a.userID = b.userID)
	GROUP BY a.userID,a.points, a.dt) d
order by d.dt desc