T-SQL / SQL Server : help to calculate turnover time for account to become positve from negative balance -

i need calculate turnover time of account become positive negative daily balance. example, account 12345 positive on 04/05/2013, has negative balance on 04/06, 04/07, 04/08 (three days) , on fourth day became positive. develop query calculate turnover time (4 days).

account number  transaction date    daily balance     12345       4/1/2013            304     12345       4/2/2013            -78     12345       4/3/2013            -65     12345       4/4/2013            12     12345       4/5/2013            25     12345       4/6/2013            -345     12345       4/7/2013            -450     12345       4/8/2013            -650     12345       4/9/2013            105     12345       4/10/2013           110     110000      4/1/2013            150     110000      4/2/2013            -15     110000      4/3/2013            -56     110000      4/4/2013            -35     110000      4/5/2013            -15     110000      4/6/2013            106     110000      4/7/2013            500     110000      4/8/2013            -150     110000      4/9/2013            50     110000      4/10/2013           100     55544       4/1/2013            150     55544       4/2/2013            120     55544       4/3/2013            -145     55544       4/4/2013            -250     55544       4/5/2013            15     55544       4/6/2013            20     55544       4/7/2013            40     55544       4/8/2013            50     55544       4/9/2013            -10     55544       4/10/2013           60 

i trying following result above table. query apply transactions table having thousands of rows. hence, need build efficient query calculate following results.

account number  turnover time account become positive 12345           3 12345           4 110000          5 110000          2 55544           3 55544           2 

i using ms sql server version 2008.

yes there zeros. , consider positive. mean when balance turning negative 0 or positive, consider turnover.

the solution provided fadi hassan efficient , easy implement. although there 1 challenge when account balance negative in begining, doesn't work. example, when balance -110, -40, 0, 10, 90, 30, 0, -10, -20, 0. not work.

if have better solution, kindly help.

assuming version >= sql server 2005. there 2 things keep in mind. 1. how 0 account balance treated? 2. query scans table 4 times. not efficient.

;with cte as( select t1.accountnumber, t1.transactiondate, t1.dailybalance, nextrowdailybalance #accounts t1 cross apply (select top 1 dailybalance nextrowdailybalance #accounts t2 t1.accountnumber = t2.accountnumber , t1.transactiondate < t2.transactiondate order t2.transactiondate)t (dailybalance < 0 , nextrowdailybalance>0) or (dailybalance > 0 , nextrowdailybalance < 0) ) select a1.accountnumber, datediff(day,a1.transactiondate,t.nrtransactiondate) + 1 turnoverdate cte a1 cross apply (select top 1 transactiondate nrtransactiondate cte a2 a1.accountnumber = a2.accountnumber , a1.transactiondate < a2.transactiondate order a2.transactiondate)t a1.dailybalance>0