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Set Analysis Syntax

This does not work:

Count({$<RebateAmtReported={"=0"}>} DISTINCT TransactionID)

But this does:

Count({$<RebateAmtReported={"<>0"}>} DISTINCT TransactionID)

Why?

I'm trying to get a count of transactions w/rebates vs. transactions without rebates.

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This should work:

Count({$<RebateAmtReported={"0"}>} DISTINCT TransactionID)