DELETE FROM ITEM
WHERE
	STOCK_MANAGEMENT_TYPE = 1
AND (
		ITEM_CODE IN (
			SELECT
				T1.ITEM_CODE
			FROM ITEM T1
			WHERE
				NOT EXISTS(
					SELECT
						ITEM_CODE
					FROM STOCK T2
					WHERE
						T1.ITEM_CODE = T2.ITEM_CODE
				)
			AND	T1.STOCK_MANAGEMENT_TYPE = 1
		)
	OR	ITEM_CODE IN (
			SELECT
				ITEM_CODE
			FROM STOCK
			WHERE 
				ACTUAL_AMT = 0
			GROUP BY ITEM_CODE
			HAVING
				MAX(LAST_DELIVERY_DATE) <= '2022-12-01'
		)
)