Which of the two statements do you find is easier to understand? WHERE (txv.business_unit2tcode NOT IN (41940) OR (txv.business_unit2tcode IN (41940) AND txv.ext_source_key IS NULL)); *OR* WHERE CASE WHEN txv.business_unit2tcode = 41940 THEN CASE WHEN txv.ext_source_key IS NULL THEN 'true' ELSE 'false' END ELSE 'true' END = 'true';