DELETE FROM
    ITEM
WHERE(
    ITEM.ITEM_CODE NOT IN (
        SELECT
            STOCK.ITEM_CODE
        FROM
            STOCK
    )
and
    STOCK_MANAGEMENT_TYPE = 1
    )
or(
    ITEM_CODE IN (
        SELECT
            ITEM_CODE
        FROM
            STOCK
        where
            LAST_DELIVERY_DATE <= '2022-12-02'
        and
            ACTUAL_AMT = 0
    )
and
    STOCK_MANAGEMENT_TYPE = 1
    )
;