with DELETEITEM as
(
SELECT ITEM_CODE AS CODE,
        ITEM_NAME AS NAME,
       "DELETED" AS COMP_RSLT
FROM ITEM_HISTORY
EXCEPT
SELECT  ITEM_CODE AS CODE,
ITEM_NAME AS NAME,
       "DELETED"  AS COMP_RSLT
FROM ITEM
),
ADDITEM as
(
SELECT ITEM_CODE AS CODE,
ITEM_NAME AS NAME,
       "ADDED" AS COMP_RSLT 
FROM ITEM
EXCEPT
SELECT ITEM_CODE AS CODE,
ITEM_NAME AS NAME,
       "ADDED"  AS COMP_RSLT
FROM ITEM_HISTORY
),
UPDATEITEM AS
(
SELECT
i.ITEM_CODE AS CODE,
i.ITEM_NAME AS NAME,
"UPDATED" AS COMP_RSLT
FROM ITEM i
INNER JOIN ITEM_HISTORY ih ON i.ITEM_CODE  = ih.ITEM_CODE  AND i.UPDATE_USER_NAME = ih.UPDATE_USER_NAME
WHERE i.USER_UPDATE_DATETIME <> ih.USER_UPDATE_DATETIME
),
UNIONTABLE AS
(SELECT * FROM DELETEITEM
UNION
SELECT * FROM ADDITEM)
SELECT * FROM UPDATEITEM
UNION
SELECT * FROM UNIONTABLE
ORDER BY CODE DESC