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 NOT IN (select ITEM_CODE FROM STOCK group by ITEM_CODE having MAX(LAST_DELIVERY_DATE) >= '2023-01-01'  OR SUM(ACTUAL_AMT) != 0);