Oracle10g再帰クエリ

  select 
    id, 
    customer,
    tickets,
    nvl(
      sum(tickets) over (
        order by id rows between unbounded preceding and 1 preceding
      ), 0) as offset
  from (    
    select
        rownum id,
        customer, 
        tickets
    from tickets
  )

またはさらに短い（idを導入せずに） s）

  select 
    customer,
    tickets,
    nvl(
      sum(tickets) over (
        order by rownum rows between unbounded preceding and 1 preceding
      ), 0) as offset
  from tickets