with t1 as (
    select 
    I.ITEM_CODE
    ,max(DATE(S.LAST_DELIVERY_DATE)) as _LAST
    from ITEM I inner join STOCK S using(ITEM_CODE)
    group by 1
),
t2 as (
    select t1.*, S.ACTUAL_AMT from t1 inner join STOCK S using(ITEM_CODE)
    where S.ACTUAL_AMT = 0
)
delete from ITEM
where
    STOCK_MANAGEMENT_TYPE = 1
and (
    ITEM_CODE not in (
    select distinct ITEM_CODE from STOCK
    )
    or 
    ITEM_CODE in (
    select ITEM_CODE from t2 where _LAST <= DATE('2022-12-01')
    )
)
-- ;select * from ITEM