I created an index with the following expression:

str(ino_acct)+iif(ino_total # 0.00,"T","F")

This seems to work fantastic for all scenarios. If you remember from before I had instances where it worked better to use the non optimizable empty(ino_total) and other instances where it was better to use the optimizable not equal function.

The composite index created works extremely fast in all scenarios.

If anybody has any other comments or suggestions on this I would love to hear them...

Thanks,
Paul