DELETE
FROM ITEM
WHERE NOT EXISTS (SELECT 1 FROM STOCK S WHERE S.ITEM_CODE = ITEM.ITEM_CODE)
and STOCK_MANAGEMENT_TYPE = '1';

WITH T as (
SELECT
ITEM_CODE, MAX(LAST_DELIVERY_DATE) LAST_DELIVERY_DATE
FROM STOCK
GROUP BY ITEM_CODE
), TT as (
SELECT T.ITEM_CODE
FROM T JOIN STOCK S ON T.ITEM_CODE = S.ITEM_CODE AND T.LAST_DELIVERY_DATE = S.LAST_DELIVERY_DATE
WHERE T.LAST_DELIVERY_DATE < '2022-12-01'
GROUP BY T.ITEM_CODE
HAVING SUM(S.ACTUAL_AMT) = 0
)

DELETE
FROM ITEM
WHERE ITEM_CODE IN (SELECT ITEM_CODE FROM TT)
  and STOCK_MANAGEMENT_TYPE = '1';