DELETE FROM ITEM
WHERE
(
	ITEM_CODE NOT IN (
		SELECT
			ITEM.ITEM_CODE
		FROM
			ITEM
				INNER JOIN STOCK
					ON	ITEM.ITEM_CODE = STOCK.ITEM_CODE
	)
OR
	ITEM_CODE IN (
		SELECT
			ITEM.ITEM_CODE
		FROM
			ITEM
				INNER JOIN (
					(
						SELECT
							ITEM_CODE
						FROM
							STOCK
						GROUP BY
							ITEM_CODE
						HAVING MAX(LAST_DELIVERY_DATE) <= '2022-12-31' 
						AND    SUM(ACTUAL_AMT) = 0
					EXCEPT
						SELECT
							ITEM_CODE
						FROM
							STOCK
						WHERE
							LAST_DELIVERY_DATE IS NULL
						GROUP BY
							ITEM_CODE
					)
				) AS STOCK
		WHERE
			ITEM.ITEM_CODE = STOCK.ITEM_CODE
	)
)
AND ITEM.STOCK_MANAGEMENT_TYPE = 1