SELECT v.vehicle_id FROM vehicle v, vo_vehicle_category vvc, vehicle_owner vo
WHERE v.vehicle_category_id=vvc.vo_vehicle_category_id
AND vvc.vehicle_owner_id=vo.vehicle_owner_id
AND vo.vehicle_owner_id=(SELECT vehicle_owner_id FROM vehicle_owner WHERE UPPER(company_name)='%PUTMAN%')
AND UPPER(vvc.is_object)='Y'
AND vehicle_id IN (SELECT vehicle_id FROM gu_vehicle WHERE gui_user_id=101001);