DELETE FROM ITEM
WHERE
ITEM_CODE IN (
SELECT I.ITEM_CODE FROM ITEM I
LEFT OUTER JOIN STOCK ST
ON I.ITEM_CODE = ST.ITEM_CODE
WHERE
STOCK_MANAGEMENT_TYPE = 1
GROUP BY I.ITEM_CODE
HAVING
ST.ITEM_CODE IS NULL
OR
(
MAX(LAST_DELIVERY_DATE) <= '2022-12-31'
AND SUM(ACTUAL_AMT) = 0
)
)