SELECT
    COALESCE(i.ITEM_CODE, ih.ITEM_CODE) AS CODE,
    COALESCE(i.ITEM_NAME, ih.ITEM_NAME) AS NAME,
    (
        CASE
            WHEN ih.USER_UPDATE_DATETIME IS NULL THEN 'ADDED'
            WHEN i.USER_UPDATE_DATETIME IS NULL THEN 'DELETED'
            ELSE 'UPDATED'
        END
    ) AS COMP_RSLT
FROM
    ITEM AS i
    FULL OUTER JOIN ITEM_HISTORY AS ih ON i.ITEM_CODE = ih.ITEM_CODE
WHERE
    i.USER_UPDATE_DATETIME IS NOT ih.USER_UPDATE_DATETIME
ORDER BY
    CODE DESC;