DELETE FROM
	ITEM
WHERE
	ITEM_CODE IN (
		SELECT
			ITEM_ITEM_CODE
		FROM(
				SELECT
					t1.ITEM_CODE AS ITEM_ITEM_CODE,
					t1.ITEM_NAME,
					MAX(COALESCE(t2.LAST_DELIVERY_DATE, '9999-12-31')) OVER (PARTITION BY t2.ITEM_CODE) AS max_LAST_DELIVERY_DATE
					,CASE
						WHEN MAX(COALESCE(t2.LAST_DELIVERY_DATE, '9999-12-31')) OVER (PARTITION BY t2.ITEM_CODE) = LAST_DELIVERY_DATE THEN
							t2.ACTUAL_AMT
						ELSE
							NULL
					END AS LAST_ACTUAL_AMT,
					t2.ACTUAL_AMT,
					t2.WH_CODE,
					t2.ITEM_CODE,
					t2.STOCK_TYPE,
					t2.QUALITY_TYPE
				FROM
					ITEM t1
				LEFT OUTER JOIN	STOCK t2
				ON t1.ITEM_CODE = t2.ITEM_CODE
				WHERE
					t1.STOCK_MANAGEMENT_TYPE = 1
		)T
		WHERE
            (       max_LAST_DELIVERY_DATE < '2023-01-01'
			    AND LAST_ACTUAL_AMT = 0
			)
			OR 
			(
					WH_CODE IS NULL
				AND ITEM_CODE IS NULL
				AND STOCK_TYPE IS NULL
				AND QUALITY_TYPE IS NULL
			)
	);