您可以LEFT OUTER JOIN该表本身来查找资产的收入和公司间收入：

SELECT a.transaction_id,
       COALESCE(ii.warehouse, a.warehouse) AS warehouse,
       a.intercompany_id,
       a.account_line_type,
       a.created_from
FROM   your_data a
       LEFT OUTER JOIN your_data i
       ON (    a.account_line_type = 'ASSET'
           AND i.account_line_type = 'INCOME'
           AND i.transaction_id = a.created_from )
       LEFT OUTER JOIN your_data ii
       ON (    a.account_line_type = 'ASSET'
           AND ii.account_line_type = 'INTERCOINCOME'
           AND ii.transaction_id = a.intercompany_id
           AND i.transaction_id IS NOT NULL );

字符串
其中，对于样本数据：

CREATE TABLE your_data (TRANSACTION_ID, WAREHOUSE, INTERCOMPANY_ID, ACCOUNT_LINE_TYPE, CREATED_FROM) AS
SELECT 57261018, 'CA', NULL,     'INCOME',        NULL     FROM DUAL UNION ALL
SELECT 57281538, 'CA', 57281544, 'ASSET',         57261018 FROM DUAL UNION ALL
SELECT 57281544, 'WY', 57281538, 'INTERCOINCOME', NULL     FROM DUAL;

型
产出：
| 交易ID|仓库|公司简介|产品线类型|创建者|
| --|--|--|--|--|
| 57281538 |WY| 57281544 |资产| 57261018 |
| 57281544 |WY| 57281538 |INTERCOINCOME| * 空 *|
| 57261018 |CA| * 空 *| 收入| * 空 *|
fiddle

没有得到它在哪里把'WY'而不是'CA'的所有匹配或只是类型=资产或收入-所以我做了所有三个。你的真实的仓库是在最后3列的结果数据集（INTERCO_WH_ALL，INTERCO_WH_ASSET，INTERCO_WH_INCOME），你会采取一个符合你的预期结果。
示例数据和代码：

WITH    --  S a m p l e   D  a t a :
    tbl (TRANSACTION_ID,    WAREHOUSE,  INTERCOMPANY_ID,    ACCOUNT_LINE_TYPE,  CREATED_FROM) AS
        (   Select '57261018',  'CA', Null, 'INCOME', Null From Dual Union All
            Select '57281538',  'CA', '57281544', 'ASSET', '57261018' From Dual Union All
            Select '57281544',  'WY', '57281538', 'INTERCOINCOME', Null From Dual Union All
            --
            Select '57261010',  'CC', Null, 'INCOME', Null From Dual Union All
            Select '57281530',  'CC', '57281540', 'ASSET', '57261010' From Dual Union All
            Select '57281540',  'WZ', '57281530', 'INTERCOINCOME', Null From Dual
        ),

字符串
使用Case表达式和分析函数（Max（）Over（））的组合按虚拟列COMMON_ID对行进行分组。
... cte用于分组

interco AS    -- cte to prepare rows for grouping
    ( Select  t.TRANSACTION_ID, t.WAREHOUSE, t.INTERCOMPANY_ID, t.ACCOUNT_LINE_TYPE, t.CREATED_FROM,
              Case When t.ACCOUNT_LINE_TYPE = 'INTERCOINCOME' 
                   Then (Select CREATED_FROM From tbl Where TRANSACTION_ID = t.INTERCOMPANY_ID) 
              Else Max(t.CREATED_FROM) OVER(Partition By Nvl(t.CREATED_FROM, t.TRANSACTION_ID))
              End "COMMON_ID",
              Case When t.ACCOUNT_LINE_TYPE = 'INTERCOINCOME' Then t.WAREHOUSE End "INTERCO_WH" 
      From    tbl t
      Order By  t.TRANSACTION_ID
    )

型
M a i n S Q L：

SELECT    i.TRANSACTION_ID, i.WAREHOUSE, i.INTERCOMPANY_ID, i.ACCOUNT_LINE_TYPE, i.CREATED_FROM,
          i.COMMON_ID,
          Max(i.INTERCO_WH) OVER(Partition By i.COMMON_ID) "INTERCO_WH_ALL",
          Case  When i.ACCOUNT_LINE_TYPE IN('INTERCOINCOME', 'ASSET') 
                Then Max(i.INTERCO_WH) OVER(Partition By i.COMMON_ID) 
          End "INTERCO_WH_ASSET",
          Case  When i.ACCOUNT_LINE_TYPE IN('INTERCOINCOME', 'INCOME') 
                Then Max(i.INTERCO_WH) OVER(Partition By i.COMMON_ID) 
          End "INTERCO_WH_INCOME"
FROM      interco i
ORDER BY  i.COMMON_ID, i.TRANSACTION_ID

型
.结果如下：

/*
TRANSACTION_ID WAREHOUSE INTERCOMPANY_ID ACCOUNT_LINE_ CREATED_FROM COMMON_ID INTERCO_WH_ALL INTERCO_WH_ASSET INTERCO_WH_INCOME
-------------- --------- --------------- ------------- ------------ --------- -------------- ---------------- -----------------
57261010       CC                        INCOME                     57261010 WZ                               WZ
57281530       CC               57281540 ASSET         57261010     57261010 WZ              WZ
57281540       WZ               57281530 INTERCOINCOME              57261010 WZ              WZ               WZ

57261018       CA                        INCOME                     57261018 WY                               WZ
57281538       CA               57281544 ASSET         57261018     57261018 WY              WY
57281544       WY               57281538 INTERCOINCOME              57261018 WY              WY               WZ                */

型