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welcome to another video from reports your way one of the challenges in creating financial reports is reporting on both budget and actuals you can have budget and not an actual or an actual and no budget for any particular GL account typically report designers will list the entire chart of accounts and then hide those rows that have neither budget nor actual using jet reports conditional hide - technique the jet help center has an article conditionally hiding rows columns and sheets on how to do exactly that this technique works so why get rid of it because it can really impact report performance our goal should be to list only the GL accounts that have either budget or actual so that we dont have to hide those empty rows with no activity in the period this is easily done using jets NP Union technique we start by making a virtual list and Excel of all GL accounts that have activity in the period we need a second virtual list in Excel of all GL accounts that have budget in the same per