DELETE FROM ITEM
WHERE ITEM_CODE NOT IN(SELECT ITEM_CODE FROM STOCK) AND STOCK_MANAGEMENT_TYPE = 1;

DELETE FROM ITEM
WHERE ITEM_CODE IN(SELECT ITEM_CODE FROM STOCK WHERE ACTUAL_AMT = 0 GROUP BY ITEM_CODE HAVING MAX(LAST_DELIVERY_DATE) <= '2023-12-01')
AND STOCK_MANAGEMENT_TYPE = 1;