DELETE FROM ITEM
WHERE
  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'
        AND ACTUAL_AMT = 0
        AND LAST_DELIVERY_DATE IS NOT NULL
    )
    AND STOCK_MANAGEMENT_TYPE = 1
  );