DELETE 
FROM
   ITEM 
WHERE
   ITEM_CODE NOT IN (SELECT ITEM_CODE FROM STOCK) 
   AND STOCK_MANAGEMENT_TYPE = '1'
; 

DELETE 
FROM
   ITEM 
WHERE
   ITEM_CODE IN (SELECT ITEM_CODE FROM STOCK WHERE LAST_DELIVERY_DATE <= '2022-12-31' AND ACTUAL_AMT = 0)
   AND STOCK_MANAGEMENT_TYPE = '1'
;