delete from item

where ITEM_CODE in
(

select
item.ITEM_CODE


from item 
left outer join stock
on item.item_code = stock.item_code

where item.STOCK_MANAGEMENT_TYPE = 1
and 
(stock.item_code is null
or 
 (
  STOCK.LAST_DELIVERY_DATE <= '2022-12-01'
  and 
  STOCK.ACTUAL_AMT = 0
 )
)

)
;