DELETE FROM  ITEM
WHERE ITEM_CODE IN(
SELECT ITEM.ITEM_CODE
FROM ITEM
LEFT JOIN STOCK
ON ITEM.ITEM_CODE = STOCK.ITEM_CODE
WHERE ITEM.STOCK_MANAGEMENT_TYPE = 1
AND((LAST_DELIVERY_DATE IS NOT NULL
AND LAST_DELIVERY_DATE < '2022-12-01'
AND ACTUAL_AMT=0)
OR (STOCK.ITEM_CODE IS NULL)
)
)