DELETE FROM
    ITEM AS I
WHERE
    NOT EXISTS (
        SELECT
            1
        FROM
            STOCK
        WHERE
            I.ITEM_CODE = ITEM_CODE
            AND STOCK_MANAGEMENT_TYPE = 1
    )
;

DELETE FROM
    ITEM AS I
WHERE
    EXISTS (
        SELECT
            1
        FROM
            STOCK
        WHERE
            I.ITEM_CODE = ITEM_CODE
            AND ACTUAL_AMT = 0
            AND STOCK_MANAGEMENT_TYPE = 1
        GROUP BY
            ITEM_CODE
        HAVING
            MAX(LAST_DELIVERY_DATE) < '2023-01-01'
    )
;