WITH T1 AS(
    SELECT
        ITEM.ITEM_CODE AS CODE,
        ITEM.ITEM_NAME AS NAME,
        CASE
            WHEN ITEM_HISTORY.USER_UPDATE_DATETIME IS NULL THEN 'ADDED'
            WHEN ITEM_HISTORY.USER_UPDATE_DATETIME != ITEM.USER_UPDATE_DATETIME THEN 'UPDATED'
            ELSE 'UNCHANGED'
        END AS COMP_RSLT
    FROM
        ITEM
    LEFT OUTER JOIN
        ITEM_HISTORY ON ITEM.ITEM_CODE = ITEM_HISTORY.ITEM_CODE
    WHERE
        COMP_RSLT != 'UNCHANGED'
), T2 AS(
    SELECT
        ITEM_HISTORY.ITEM_CODE AS CODE,
        ITEM_HISTORY.ITEM_NAME AS NAME,
        CASE
            WHEN ITEM.USER_UPDATE_DATETIME IS NULL THEN 'DELETED'
            ELSE 'UNCHANGED'
        END AS COMP_RSLT
    FROM
        ITEM_HISTORY
    LEFT OUTER JOIN
        ITEM ON ITEM.ITEM_CODE = ITEM_HISTORY.ITEM_CODE
    WHERE
        COMP_RSLT != 'UNCHANGED'
), T3 AS(
    SELECT
        *
    FROM
        T1
    UNION ALL
    SELECT
        *
    FROM
        T2
    ORDER BY
        CODE DESC
)
SELECT
    *
FROM
    T3