with t1 as (
    select 
        I.ITEM_CODE
    from ITEM I inner join STOCK S using(ITEM_CODE)
    group by 1
    having 
        max(DATE(S.LAST_DELIVERY_DATE)) <= DATE('2022-12-01') 
        and 
        sum(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 t1
    )
)