SELECT
    I.ITEM_CODE AS CODE,
CASE
        WHEN I.ITEM_NAME = H.ITEM_NAME THEN NULL
        ELSE I.ITEM_NAME
    END AS NAME
FROM
    ITEM AS I
    LEFT OUTER JOIN ITEM_HISTORY AS H ON I.ITEM_CODE = H.ITEM_CODE
WHERE
    I.ITEM_CODE IS NOT NULL
ORDER BY
    CODE DESC