DELETE FROM
    ITEM
WHERE
    ITEM_CODE IN (
        SELECT ITEM_CODE FROM ITEM EXCEPT SELECT ITEM_CODE FROM STOCK
        UNION
        SELECT ITEM_CODE FROM (SELECT ITEM_CODE, SUM(ACTUAL_AMT) AS ACTUAL_AMT, MAX(LAST_DELIVERY_DATE) AS LAST_DELIVERY_DATE FROM STOCK GROUP BY ITEM_CODE) WHERE ACTUAL_AMT = 0 AND LAST_DELIVERY_DATE < '2023-01-01'
    )
    AND STOCK_MANAGEMENT_TYPE = 1
;