delete FROM ITEM WHERE ITEM_CODE in 
(select ITEM_CODE FROM ITEM where STOCK_MANAGEMENT_TYPE=1
except
select ITEM_CODE from stock
UNION
select ITEM_CODE 
from (select ITEM_CODE, max(LAST_DELIVERY_DATE) as ITEM_LAST_DELIVERY_DATE, SUM(ACTUAL_AMT) as TOTAL_AMT from stock group by ITEM_CODE) 
WHERE ITEM_LAST_DELIVERY_DATE <= '2022-12-01'
 AND TOTAL_AMT=0
)
;