Following are the query to list Item which is not in used from last one year in SAP Business One
Select T.ItemCode,T.ItemName
From OITM T
Where not exists (Select T0.ItemCode FROM OINM T0
WHERE T0.ItemCode =T.ItemCode
and T0.DocDate > getdate()-365)
Select T.ItemCode,T.ItemName
From OITM T
Where not exists (Select T0.ItemCode FROM OINM T0
WHERE T0.ItemCode =T.ItemCode
and T0.DocDate > getdate()-365)