DELETE FROM ITEM AS A
WHERE NOT EXISTS (
        SELECT X.ITEM_CODE
        FROM STOCK X
        WHERE X.ITEM_CODE = A.ITEM_CODE
)
OR A.ITEM_CODE = (
    SELECT
        X1.ITEM_CODE
    FROM STOCK X1
    INNER JOIN (
        SELECT
            Y.ITEM_CODE,
            MAX(Y.LAST_DELIVERY_DATE) AS MAX_LAST_DELIVERY_DATE
        FROM STOCK Y
        GROUP BY Y.ITEM_CODE
    ) X2
    ON X1.ITEM_CODE = X2.ITEM_CODE
    WHERE X1.ACTUAL_AMT = 0
    AND X2.MAX_LAST_DELIVERY_DATE <= DATE('2022-12-01')
)
AND A.STOCK_MANAGEMENT_TYPE = 1