SELECT
    CASE
        WHEN I.ITEM_CODE IS NULL
        THEN IH.ITEM_CODE
        ELSE I.ITEM_CODE END
    AS CODE
    , CASE
        WHEN I.ITEM_NAME IS NULL
        THEN IH.ITEM_NAME
        ELSE I.ITEM_NAME END
    AS NAME
    , CASE
        WHEN I.ITEM_CODE IS NULL
        THEN 'DELETED'
        WHEN IH.ITEM_CODE IS NULL
        THEN 'ADDED'
        WHEN I.USER_UPDATE_DATETIME != IH.USER_UPDATE_DATETIME
        THEN 'UPDATED'
        ELSE NULL
        END AS COMP_RSLT
FROM
    ITEM AS I
    FULL OUTER JOIN ITEM_HISTORY AS IH
    ON I.ITEM_CODE = IH.ITEM_CODE
WHERE
    COMP_RSLT IS NOT NULL
ORDER BY CODE DESC