for me, I think the first much easier and clear. Alex On Fri, May 6, 2011 at 14:46, Michael Moore <michaeljmoore@xxxxxxxxx> wrote: > 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'; >