WITH S AS
(
SELECT ITEM_CODE, SUM(ACTUAL_AMT) ACTUAL_AMT , MAX(LAST_DELIVERY_DATE) LAST_DELIVERY_DATE FROM STOCK
WHERE ITEM_CODE NOT IN (SELECT ITEM_CODE FROM STOCK WHERE LAST_DELIVERY_DATE IS NULL)
GROUP BY ITEM_CODE
UNION 
SELECT ITEM_CODE, SUM(ACTUAL_AMT) ACTUAL_AMT , MAX(LAST_DELIVERY_DATE) LAST_DELIVERY_DATE FROM STOCK
WHERE  LAST_DELIVERY_DATE IS NULL
GROUP BY ITEM_CODE
)

DELETE FROM ITEM WHERE ITEM.ITEM_CODE IN (
    SELECT I.ITEM_CODE FROM ITEM I
     LEFT JOIN  S ON I.ITEM_CODE = S.ITEM_CODE
     WHERE 
       I.STOCK_MANAGEMENT_TYPE = 1
       AND (
         S.ITEM_CODE IS NULL 
         OR (
            S.LAST_DELIVERY_DATE < '2023-01-01'
            AND
            ACTUAL_AMT = 0
            )
        )
);