/*
DELETE FROM ITEM AS A
WHERE NOT EXISTS (
    SELECT X.ITEM_CODE
    FROM STOCK X
    WHERE X.ITEM_CODE = A.ITEM_CODE
)
OR (
    EXISTS (
        SELECT X.ITEM_CODE
        FROM STOCK X
        WHERE X.ITEM_CODE = A.ITEM_CODE
        AND (
            SELECT MAX(Y.LAST_DELIVERY_DATE)
            FROM STOCK Y
            WHERE Y.ITEM_CODE
        ) <= '2022-12-01'
        AND X.ACTUAL_AMT = 0
    )
)
*/