150

WITH maxDate
AS
(
SELECT point, MAX(date) AS date
FROM Income
GROUP BY point
),
minDate
AS
(
SELECT point, MIN(date) AS date
FROM Income
GROUP BY point
),
lagLeadAll
AS
(
SELECT LAG(date) OVER (ORDER BY date, point) AS lag,
point,
date,
LEAD(date) OVER (ORDER BY date, point) AS lead
FROM Income
),
leadLagDistinct
AS
(
SELECT lag, point, date, lead
FROM lagLeadAll
WHERE date != lag OR date != lead
),
minMax
AS
(
SELECT mad.point, mid.date AS minDate, mad.date AS maxDate
FROM maxDate mad
JOIN minDate mid ON mad.point = mid.point
),
almostFinal
AS
(
SELECT
mm.point,
CASE
	WHEN lag.lag != minDate
	THEN lag.lag
	ELSE NULL
END AS lag,
minDate,
maxDate,
CASE
	WHEN lead.lead != maxDate
	THEN lead.lead
	ELSE NULL
END AS lead
FROM minMax mm
LEFT JOIN leadLagDistinct lag ON mm.minDate = lag.date AND mm.point = lag.point
LEFT JOIN leadLagDistinct lead ON mm.maxDate = lead.date AND mm.point = lead.point
)
SELECT *
FROM almostFinal
WHERE
NOT (lag IS NULL AND lead IS NULL)