DELETE
FROM
    ITEM
WHERE
    STOCK_MANAGEMENT_TYPE = 1
    AND (
        NOT EXISTS(
            SELECT
                ITEM_CODE
            FROM
                STOCK
            WHERE
                STOCK.ITEM_CODE = ITEM.ITEM_CODE
                AND (LAST_DELIVERY_DATE > '2022-12-01'
                    OR ACTUAL_AMT > 0)
        )
    );
-- SELECT
--     ITEM_CODE
-- FROM
--     ITEM