Here below is a data table:

Delete the rows that have the same data in the fields of ID, Name and Item, and whose positive and negative values in Value field can be completely offset.

=spl("=E(?1).group(ID,Name,Item).select(~.sum(Value)!=0).conj()",A1:D10)

esProc Desktop and Excel Processing
9.13 Filter by number of repetitions
10.1 Sorting of simple members