delete from ITEM
 where
    (
    item_code not in (select item_code from stock)
    or
    item_code in
        (select 
            item_code
        from
            stock 
        where
            LAST_DELIVERY_DATE <= date('2022-12-31')
            and ACTUAL_AMT = 0
            and  LAST_DELIVERY_DATE is not null)
    )
    and
    STOCK_MANAGEMENT_TYPE = 1;
    
select * from item