If you delete first you will lose the data, we need to first update and then delete

 Note that the third row in the insert statement is for id 102, but the image shows 101

you are correct, I have edited it to correct and make it 101

Termed out means making isActive =0, which is no longer active, I am trying something like below, which not yet complete, requires cleaning and fixes

PROCEDURE merge_by_id (@id_from...