delete
from
    ITEM
where
    (
        ITEM_CODE in
        (
            select
                i.ITEM_CODE as code
            from
                ITEM as i
            left outer join
                STOCK as s on s.ITEM_CODE = i.ITEM_CODE
            where
                s.ITEM_CODE is NULL
        )
    or
        ITEM_CODE in
        (
            select
                i.ITEM_CODE as code
            from
                ITEM as i
            right outer join
                STOCK as s on s.ITEM_CODE = i.ITEM_CODE
            where
                s.LAST_DELIVERY_DATE  <= date("2023-01-01")
            and
                s.LAST_DELIVERY_DATE is not null
            group by code
            having
                SUM(s.ACTUAL_AMT) = 0
        )
    )
and
    STOCK_MANAGEMENT_TYPE = 1;