DELETE FROM ITEM WHERE STOCK_MANAGEMENT_TYPE = 1 AND ITEM_CODE NOT IN (select DISTINCT ITEM_CODE from STOCK);

DELETE FROM ITEM WHERE STOCK_MANAGEMENT_TYPE = 1 AND ITEM_CODE IN (select ITEM_CODE FROM STOCK group by ITEM_CODE having MAX(LAST_DELIVERY_DATE) is not null and MAX(LAST_DELIVERY_DATE) < '2023-01-01'  AND ACTUAL_AMT = 0);