SELECT
*
FROM
(
	SELECT
	I.ITEM_CODE AS "CODE",
	I.ITEM_NAME AS "NAME",
	CASE WHEN I.USER_UPDATE_DATETIME <> IH.USER_UPDATE_DATETIME THEN 'UPDATED' WHEN IH.ITEM_CODE IS NULL THEN 'ADDED' END AS "COMP_RSLT"
	FROM
	ITEM I
	LEFT JOIN ITEM_HISTORY IH
	ON I.ITEM_CODE = IH.ITEM_CODE
	WHERE I.USER_UPDATE_DATETIME <> IH.USER_UPDATE_DATETIME OR IH.ITEM_CODE IS NULL

	UNION ALL

	SELECT
	IH.ITEM_CODE AS "CODE",
	IH.ITEM_NAME AS "NAME",
	CASE WHEN I.ITEM_CODE IS NULL THEN 'DELETED' END AS "COMP_RSLT"
	FROM
	ITEM_HISTORY IH
	LEFT JOIN ITEM I
	ON I.ITEM_CODE = IH.ITEM_CODE
	WHERE I.ITEM_CODE IS NULL
) T
ORDER BY "CODE" DESC;