delete from item
where item_code in (
select
  a.item_code as item_code
from item as a
left outer join stock as b
  on a.item_code = b.item_code
where b.item_code is null
union
select
  a.item_code
from item as a
left outer join stock as b
  on a.item_code = b.item_code
where STOCK_MANAGEMENT_TYPE = 1
group by 1
having cast(replace(b.LAST_DELIVERY_DATE, '-', '') as date) < cast('20230101' as date)
  and b.ACTUAL_AMT = 0
)
RETURNING *;