DELETE FROM ITEM
WHERE ITEM_CODE IN (
    SELECT I.ITEM_CODE
    FROM ITEM I
    LEFT JOIN (
        SELECT ITEM_CODE, MAX(LAST_DELIVERY_DATE) AS MAX_DELIVERY_DATE, SUM(ACTUAL_AMT) AS TOTAL_ACTUAL_AMT
        FROM STOCK
        GROUP BY ITEM_CODE
    ) S ON I.ITEM_CODE = S.ITEM_CODE
    WHERE I.STOCK_MANAGEMENT_TYPE = 1
    AND (
        S.ITEM_CODE IS NULL 
        OR (
            S.TOTAL_ACTUAL_AMT = 0 
            AND (
                S.MAX_DELIVERY_DATE IS NULL 
                OR S.MAX_DELIVERY_DATE <= '2023-01-01'
            )
        )
    )
);