В этом случае вы можете использовать unpivot
.
SELECT U.RENTAL_DATE,U.OUTBOUND,U.INBOUND,
REGEXP_SUBSTR(VEHICLE_COMPETITIOR, '[^_ ]+', 1, 2) AS VEHICLE_SIZE,
REGEXP_SUBSTR(VEHICLE_COMPETITIOR, '[^_ ]+', 1, 1) AS COMPETITIOR,
RATE
FROM T
UNPIVOT (
RATE FOR VEHICLE_COMPETITIOR IN (KAY_SM AS 'Kay_Small',
KAY_LG AS 'Kay_Large',LOLA_SM AS 'Lola_Small' ,LOLA_LG AS 'Lola_Large')
) U