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