Hey Paul

You're correct in your observations. Hilmar did a pretty good job explaining what's happening.

What's the big picture? Are you trying to create a subset of these records for some further processing? Are you trying to print a report?

You could try to add a filtered index like this...

Index on ino_acct for ino_total # 0 tag

Then to produce a cursor of these...

set order to tag
seek
copy to while ino_acct =

If you just want to display these in a grid, just setting the order will work.

Neither Rushmore nor SQL will use this tag since its filtered, but, since its filtered, you would already be looking at the correct subset.