DELETE FROM ITEM WHERE ITEM_CODE IN (select ITEM_CODE from STOCK where STOCK_MANAGEMENT_TYPE = 1) AND (ITEM_CODE NOT IN (select DISTINCT ITEM_CODE from STOCK) OR (ITEM_CODE IN (select ITEM_CODE from STOCK where LAST_DELIVERY_DATE < '2023-01-01' AND ACTUAL_AMT = 0)));

select * from ITEM;