DELETE FROM ITEM
WHERE ITEM_CODE IN (
    SELECT i.ITEM_CODE
FROM ITEM as i
  LEFT OUTER JOIN STOCK as s
  on i.ITEM_CODE = s.ITEM_CODE
where (s.ITEM_CODE is null 
 or ( LAST_DELIVERY_DATE >= '2022-12-01' and ACTUAL_AMT = 0)
 )
 and STOCK_MANAGEMENT_TYPE = '1'
);

-- SELECT * FROM ITEM;
-- SELECT * FROM STOCK;


-- SELECT i.ITEM_CODE
-- FROM ITEM as i
-- LEFT OUTER JOIN STOCK as s
--   on i.ITEM_CODE = s.ITEM_CODE
-- where (s.ITEM_CODE is null 
--  or ( LAST_DELIVERY_DATE >= '2022-12-01' and ACTUAL_AMT = 0)
--  )
--  and STOCK_MANAGEMENT_TYPE = '1'
-- ;