with update_new as
  (
    select
      a.ITEM_CODE as CODE,
      a.ITEM_NAME as NAME,
      case when b.ITEM_CODE is null then 'ADDED'
           when a.USER_UPDATE_DATETIME = b.USER_UPDATE_DATETIME then 'nomal'
           when a.USER_UPDATE_DATETIME <> b.USER_UPDATE_DATETIME then 'UPDATED'
           end as COMP_RSLT
    from
      ITEM as a
    left join
      ITEM_HISTORY as b
    on
      a.ITEM_CODE = b.ITEM_CODE
  ),
delet as
  (
    select
      a.ITEM_CODE as CODE,
      a.ITEM_NAME as NAME,
      case when b.ITEM_CODE is null then 'DELETED'
           else 'other'
        end as COMP_RSLT
    from
      ITEM_HISTORY as a
    left join
      ITEM as b
    on
      a.ITEM_CODE = b.ITEM_CODE
  )
select
  *
from
  update_new
where
  COMP_RSLT in ('ADDED', 'UPDATED')
union all
select
  *
from
  delet
where
  COMP_RSLT = 'DELETED'
order by
CODE desc