ALTER TABLE INSCRESTAD ADD IDCALCULOCP VARCHAR2(01) NULL
   CONSTRAINT CKC_IDCALCULOCP_INSCRESTAD  CHECK (IDCALCULOCP IN ('A','C'))
/
UPDATE INSCRESTAD 
SET IDCALCULOCP = 
    CASE 
        WHEN VRALIQIMPOSREC > 0 THEN 'A' 
        ELSE 'C' 
END
/
COMMIT