SELECT * FROM dbo.ASS_MASTER WHERE AMORT_STATUS <>'VNM' AND (BRANCH_ID IS NULL OR BRANCH_ID ='')
SELECT * FROM dbo.ASS_VALUES WHERE ASSET_ID IN(SELECT ASSET_ID FROM dbo.ASS_MASTER WHERE AMORT_STATUS <>'VNM' AND (BRANCH_ID IS NULL OR BRANCH_ID =''))