declare @ic as table (custid int) insert into @ic select cus_custid from cusmer
where cus_Custid not in (select pnv_custid from pinvoice) and cus_Custid not in (select ord_custid from orders) and cus_Custid not in (select art_custid from ar_trn)

delete shipto where shi_custid in (select * from @ic)
delete cusdet where cdt_custid in (select * from @ic)
delete cussitestats where cst_custid in (select * from @ic)
delete cusstats where css_custid in (select * from @ic)
delete cusmer where cus_custid in (select * from @ic)