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
)
;
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.ACTUAL_AMT = 0
group by item.item_code
having max(STOCK.LAST_DELIVERY_DATE) <= '2022-12-01'
);