DELETE FROM ITEM
WHERE STOCK_MANAGEMENT_TYPE = 1 AND
ITEM_CODE NOT IN (SELECT ITEM_CODE FROM STOCK) OR
ITEM_CODE IN (
    SELECT ITEM_CODE
    FROM STOCK
    GROUP BY ITEM_CODE
    HAVING MAX(LAST_DELIVERY_DATE) IS NOT NULL AND MAX(LAST_DELIVERY_DATE) < '2023-01-01' AND SUM(ACTUAL_AMT) = 0
);
-- SELECT * FROM ITEM;