MERGE Query and deleting records

Question

I have a table that looks something like:

AccountID, ItemID
1, 100
1, 200
2, 300

I have a proc that accepts a table value parameter which u

Answer 1

Create a table type variable in sql database

CREATE TYPE [dbo].[YourTableType] AS TABLE(
     [AccountID] [int] NULL,
     [ItemID] [int] NULL
     )
   GO

Make Changes in your Update Procedure

ALTER PROCEDURE YourProcedure
@Items YourTableType READONLY
AS
BEGIN
   MERGE INTO [dbo].[YourTable] as Target
   USING @Items as Source
ON 
    Target.[AccountID]=Source.[AccountID] and 
    Target.[ItemID]=Source.[ItemID] 
   WHEN NOT MATCHED by TARGET THEN
     INSERT 
        ([AccountID],
         [ItemID])
     VALUES 
       (Source.[AccountID],
        Source.[ItemID])

   WHEN NOT MATCHED BY SOURCE AND 
        target.[ItemID] IN(SELECT [ItemID] FROM @Items) 
THEN
    DELETE;

END