WITH ITEM_info AS (

    SELECT a.*
      ,WH_CODE
      ,LAST_DELIVERY_DATE
      ,ACTUAL_AMT
    FROM ITEM AS a
    LEFT JOIN STOCK AS b
    ON a.ITEM_CODE = b.ITEM_CODE

)

SELECT ITEM_CODE
       ,ITEM_NAME
       ,ITEM_TYPE
    ,STOCK_MANAGEMENT_TYPE
    ,TAX_TYPE
    ,TAX_NO
    ,SHORT_DESCRIPTION
    ,SALE_START_DATE
    ,SALE_END_DATE
    ,DISCOUNT_PRICE_START_DATETIME
    ,DISCOUNT_PRICE_END_DATETIME
    ,DELIVERY_TYPE_NO
    ,RECOMMEND_ITEM_RANK
    ,ITEM_POPULAR_RANK
    ,UPDATE_USER_NAME
    ,USER_UPDATE_DATETIME
    FROM ITEM_info
  WHERE (WH_CODE IS NOT NULL
   OR (LAST_DELIVERY_DATE <= DATE('2023-01-01') AND ACTUAL_AMT >0 )
   )
   AND STOCK_MANAGEMENT_TYPE = 1