WITH t AS(
SELECT
    COALESCE(i.ITEM_CODE, ih.item_code) AS CODE
    , COALESCE(i.ITEM_NAME, ih.item_name) 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
)
SELECT * FROM t
WHERE COMP_RSLT IS NOT NULL
ORDER BY CODE DESC