with severalData
as
(
select distinct point, date
from Income

union

select distinct point, date
from Outcome
),
onceData as
(
select distinct point, date
from Income_o

union

select distinct point, date
from Outcome_o
),
ignorePointDate as
(
select distinct CAST(lt.point AS NVARCHAR(255)) +  CAST(lt.date AS NVARCHAR(255)) as pointDateId
from onceData lt
join severalData rt on lt.point = rt.point and lt.date = rt.date
),
correctIncO as
(
select point, date, sum(inc) as inc
from Income_o
where CAST(point AS NVARCHAR(255)) +  CAST(date AS NVARCHAR(255)) not in
(select * from ignorePointDate)
group by point, date
),
correctOutO as
(
select point, date, sum(out) as out
from Outcome_o
where CAST(point AS NVARCHAR(255)) +  CAST(date AS NVARCHAR(255)) not in
(select * from ignorePointDate)
group by point, date
),
correctInc as
(
select point, date, sum(inc) as inc
from Income
where CAST(point AS NVARCHAR(255)) +  CAST(date AS NVARCHAR(255)) not in
(select * from ignorePointDate)
group by point, date
),
correctOut as
(
select point, date, sum(out) as out
from Outcome
where CAST(point AS NVARCHAR(255)) +  CAST(date AS NVARCHAR(255)) not in
(select * from ignorePointDate)
group by point, date
),
finalInc as
(
select point, date, sum(inc) as inc, tag
from
(
select *, 'once' as tag from correctIncO union select *, 'several' as tag from correctInc
) t
group by point, date, tag
),
finalOut as
(
select point, date, sum(out) as out, tag
from
(
select *, 'once' as tag from correctOutO union select *, 'several' as tag from correctOut
) t
group by point, date, tag
)
select COALESCE(lt.point, rt.point),
	COALESCE(lt.date, rt.date),
	COALESCE(lt.inc, 0),
	COALESCE(rt.out, 0),
	COALESCE(lt.tag, rt.tag)
from finalInc lt
full join finalOut rt on lt.point = rt.point and lt.date = rt.date