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