with t as (
select *, 'DELETED' ku from item_history hi left join item on hi.ITEM_CODE=item.ITEM_CODE where item.ITEM_CODE is null
union all
select *, 'ADDED' ku from item left join ITEM_HISTORY hi on hi.ITEM_CODE=item.ITEM_CODE where hi.ITEM_CODE is null
union all
select *, 'UPDATED' ku from item join ITEM_HISTORY hi on hi.ITEM_CODE=item.ITEM_CODE where hi.USER_UPDATE_DATETIME <> item.USER_UPDATE_DATETIME )

select t.ITEM_CODE CODE,t.ITEM_NAME NAME ,ku COMP_RSLT from t order by 1 desc;