DELETE FROM ITEM
WHERE ITEM_CODE in (
    SELECT
        ITEM_CODE
    FROM (
        SELECT
            ITEM.ITEM_CODE
            , MAX(LAST_DELIVERY_DATE) as LAST_DELIVERY_DATE
            , SUM(ACTUAL_AMT) as ACTUAL_AMT
        FROM
            ITEM
        LEFT JOIN
            STOCK
            ON ITEM.ITEM_CODE = STOCK.ITEM_CODE
        WHERE
            STOCK_MANAGEMENT_TYPE = 1
            AND LAST_DELIVERY_DATE IS NOT NULL
            AND LAST_DELIVERY_DATE < '2023-01-01'
            AND ACTUAL_AMT = 0
        GROUP BY
            ITEM.ITEM_CODE
    )
)