DELETE FROM ITEM 
WHERE ITEM_CODE IN (
    SELECT I.ITEM_CODE
    FROM ITEM I
    LEFT JOIN STOCK S
    ON I.ITEM_CODE = S.ITEM_CODE
    WHERE I.STOCK_MANAGEMENT_TYPE = 1
      AND (S.ITEM_CODE IS NULL
           OR (S.LAST_DELIVERY_DATE IS NULL OR S.LAST_DELIVERY_DATE < '2022-12-01' AND S.ACTUAL_AMT = 0))
);