with target as
(
select ORDER_NO
from   ORDERS
WHERE  ORDER_DATE between '2010-01-01' and '2010-12-31'
)
delete from ORDERS where ORDER_NO in (select ORDER_NO from target)
;
with target as
(
select ORDER_NO as ORDER_NO
from   ORDERS
WHERE  ORDER_DATE between '2010-01-01' and '2010-12-31'
)
delete from ORDERS_DTL where ORDER_NO in (select ORDER_NO from target)
;