WITH LDD_LIST AS(
    SELECT
        ITEM_CODE, MAX(LAST_DELIVERY_DATE) AS MAXLDD
    FROM
        STOCK
    WHERE
        LAST_DELIVERY_DATE IS NOT NULL
        AND ACTUAL_AMT = 0
    GROUP BY
        ITEM_CODE
    HAVING
        MAXLDD < '2023-01-01'
)

DELETE FROM
    ITEM
WHERE
    (ITEM_CODE NOT IN(SELECT ITEM_CODE FROM STOCK GROUP BY ITEM_CODE)
    OR ITEM_CODE IN(SELECT ITEM_CODE FROM LDD_LIST))
    AND STOCK_MANAGEMENT_TYPE='1';