[Yurk@]

Код:

SELECT s, otd, data_pos, fio, summa, val, sd_v_kl, sd_v_cbu, SUM(IIF(val = 30, summa, 0)) s30, SUM(IIF(val = 40, summa, 0)) s40
FROM inkasso
WHERE otd = :a1
  AND sd_v_kl <> 1
  AND sd_v_cbu <> 1
GROUP BY 1, 2, 3, 4, 5, 6, 7, 8