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
         ( 
            SELECT
                 ITEM_CODE               AS ITEM_CODE
               , MAX(LAST_DELIVERY_DATE) AS LAST_DATE
               , MAX(ACTUAL_AMT)         AS A_AMT 
            FROM
               STOCK 
            GROUP BY
               ITEM_CODE
         ) 
      WHERE
         LAST_DATE <= '2022-12-31' 
         AND A_AMT = 0
   ) 
   AND STOCK_MANAGEMENT_TYPE = '1'
; 

SELECT
     * 
FROM
   ITEM
;