LEAD

CREATE TABLE EMP (EMPNO NUMBER(4) NOT NULL,
                  ENAME VARCHAR2(10),
                  JOB VARCHAR2(9),
                  SAL NUMBER(7, 2),
                  DEPTNO NUMBER(2));

INSERT INTO EMP VALUES (1, 'SMITH', 'CLERK',     800,    20);
INSERT INTO EMP VALUES (2, 'ALLEN', 'SALESMAN', 1600,    30);
INSERT INTO EMP VALUES (3, 'WARD',  'SALESMAN', 1250,    30);
INSERT INTO EMP VALUES (4, 'JONES', 'MANAGER',  2975,    20);
INSERT INTO EMP VALUES (5, 'MARTIN','SALESMAN', 1250,    30);
INSERT INTO EMP VALUES (6, 'BLAKE', 'MANAGER',  2850,    30);
INSERT INTO EMP VALUES (7, 'CLARK', 'MANAGER',  2850,    10);
INSERT INTO EMP VALUES (8, 'SCOTT', 'ANALYST',  3000,    20);
INSERT INTO EMP VALUES (9, 'KING',  'PRESIDENT',3000,    10);
INSERT INTO EMP VALUES (10,'TURNER','SALESMAN', 1500,    30);
INSERT INTO EMP VALUES (11,'ADAMS', 'CLERK',    1500,    20);

SQL> SELECT deptno, SUM(sal) AS dept_amount,
  2  LEAD(SUM(sal), 1) OVER (ORDER BY deptno) AS next_dept_amount
  3  FROM emp
  4  GROUP BY deptno
  5  ORDER BY deptno;

    DEPTNO DEPT_AMOUNT NEXT_DEPT_AMOUNT
---------- ----------- ----------------
        10        5850             8275
        20        8275             8450
        30        8450

SQL>