delete
from
  ITEM
where
  ITEM_CODE in (
select
  I.ITEM_CODE
from
  ITEM I
  left outer join STOCK S
    on I.ITEM_CODE = S.ITEM_CODE
where
    I.STOCK_MANAGEMENT_TYPE = '1'
and (S.ITEM_CODE is null
   or (S.LAST_DELIVERY_DATE < '2023-01-01'
       and S.ACTUAL_AMT = 0))
)
and ITEM_CODE not in (
select
  I.ITEM_CODE
from
  ITEM I
  left outer join STOCK S
    on I.ITEM_CODE = S.ITEM_CODE
where
    I.STOCK_MANAGEMENT_TYPE = '1'
and (S.LAST_DELIVERY_DATE >= '2023-01-01'
     or S.ACTUAL_AMT > 0)
);