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I'm looking for some idea how to calculate user debt in efficient way.

I have got 4 tables.

user_tab -- definitions of users
item_tab -- definitions of items that we can pay for (internet, phone, electricity, etc.)
payment_tab -- past and future payments that user have to pay before deadline
income_tab -- registered user incomes for specific item

db-fiddle

I'm looking for efficient way for calculating user debt in specific date group by item_id.

For example for user_id = 1 and date = '2023-01-15' (this date is some variable) specific view should take all data from income_tab and sum all incomes for same item_id or null item_id together so we should have:

item_id | sum
1         720.00
2         390.00
3         145.00

in similar way should sum data from payment_tab but should consider only payment_tab items where deadline_date is <= '2023-01-15'

item_id | sum
1         460.00
2         290.00
3         357.00

As you can see there is a debt for item_id = 3. User should pay 357.00 however paid 145.00

I'm looking for some efficient query (view?) that will return information in that way:

user_id | item_id |  debt  | debt_days
1           3       212.00      90

dept is calculated as sum of payments - incomes debt_days should present amount of days from first payment that wasn't covered by incomes.

It's quite complicated for me ;) and I'm not sure if this is possible to calculate in some one advance query.

Thanks for advice

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