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