DELETE FROM
    ITEM AS I
WHERE
    NOT EXISTS (
        SELECT
            1
        FROM
            STOCK
        WHERE
            I.ITEM_CODE = ITEM_CODE
            AND STOCK_MANAGEMENT_TYPE = 1
    )
    OR EXISTS (
        SELECT
            1
        FROM
            STOCK
        WHERE
            I.ITEM_CODE = ITEM_CODE
            AND STOCK_MANAGEMENT_TYPE = 1
        GROUP BY
            ITEM_CODE
        HAVING
            SUM(ACTUAL_AMT) = 0
            AND MAX(LAST_DELIVERY_DATE) <= '2023-01-01'
    )
;