WITH DELETE_ITEM AS (
    SELECT
        it.ITEM_CODE
    FROM
        ITEM it
    LEFT OUTER JOIN STOCK st
        ON it.ITEM_CODE = st.ITEM_CODE
    WHERE
        st.ITEM_CODE IS NULL
        AND it.STOCK_MANAGEMENT_TYPE = 1
    UNION ALL
    SELECT
        it.ITEM_CODE
    FROM
        ITEM it
    LEFT OUTER JOIN STOCK st
        ON it.ITEM_CODE = st.ITEM_CODE
    WHERE
        it.STOCK_MANAGEMENT_TYPE = 1 AND
        (
            st.ITEM_CODE IS NULL OR
            (
                LAST_DELIVERY_DATE < DATE ('2023-06-01', '-6 month') AND
                ACTUAL_AMT = 0
            )
        )
)
DELETE FROM ITEM
    WHERE ITEM_CODE IN (
        SELECT ITEM_CODE FROM DELETE_ITEM
    );