DELETE FROM ITEM
WHERE
(
SELECT 1 FROM ITEM

LEFT OUTER JOIN STOCK
ON ITEM.ITEM_CODE = STOCK.ITEM_CODE

WHERE 0 = 0
AND STOCK.ITEM_CODE IS NULL

OR (LAST_DELIVERY_DATE <= '2022-12-01' 
AND ACTUAL_AMT = 0)

AND STOCK_MANAGEMENT_TYPE = 1

)