DELETE FROM ITEM
WHERE
  ITEM_CODE IN (
    SELECT
      ITEM_CODE
    FROM
      ITEM
    WHERE
      STOCK_MANAGEMENT_TYPE = 1
      AND (
        ITEM_CODE NOT IN (
          SELECT
            ITEM_CODE
          FROM
            STOCK
        )
        OR ITEM_CODE IN (
          SELECT
            ITEM_CODE
          FROM
            STOCK
          WHERE
            (
              LAST_DELIVERY_DATE < '2023-01-01'
              OR LAST_DELIVERY_DATE IS NULL
            )
            AND ACTUAL_AMT = 0
        )
      )
  );