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);

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 NOT NULL
AND s.LAST_DELIVERY_DATE < "2023-01-01"
AND s.ACTUAL_AMT = 0);