Starting Oracle 9.0  – according to SQL 1999 standard – Oracle introduced the WITH option which can be considered
as the extension of the inline views.
Let’s see an “old” example:

(The origin of this statement is Oracle course,titled:
Oracle Database: SQL Fundamentals I
Volume II • Student Guide).
In Oracle 12c we have new enhancements for this kind of SQL statement:
We can define “in-line” functions or procedures after the WITH clause.
In the following example we are looking for those departments, where
total salary of the department is greater than the maximum of the average of the total salaries:

The result is:

The execution plan is the following ( not very simple!):

We can use the WITH option with plsql_declarations clause
in DML statements as well.
Let’s consider the following example where we want to compute the
tax amount of the salaries and modify the tax_amount column,
but…