DELETE FROM ITEM WHERE ITEM_CODE IN (
SELECT ITEM.ITEM_CODE
FROM ITEM LEFT OUTER JOIN STOCK ON STOCK.ITEM_CODE = ITEM.ITEM_CODE
WHERE STOCK.STOCK_TYPE IS NULL
UNION
SELECT ITEM.ITEM_CODE
FROM ITEM LEFT OUTER JOIN STOCK ON STOCK.ITEM_CODE = ITEM.ITEM_CODE
WHERE STOCK.STOCK_TYPE IS NOT NULL
OR NOT STOCK.LAST_DELIVERY_DATE BETWEEN 0 AND '2023-01-01'
GROUP BY STOCK.ITEM_CODE
HAVING SUM(STOCK.ACTUAL_AMT) = 0
)