Often I come across this situation, when asked to make a filtered report that 'do not' include some result. Most of the time, I follow the conventional approach is finding the null value of the field or related logic to make it work.
To understand the problem pretty well, lets consider the scenario where developer is asked to provide list of accounts having no contacts. The fastest way to achieve is using 'Cross Filters', the cross filter gives you special support for these kind of reports specially when you want to ignore the results
Attached is the video that clearly explain how in few minutes you can create the reports like this and in no time
Using Cross Filters in Salesforce Reports
http://www.youtube.com/watch?feature=player_embedded&v=_OVBhPpPM7M
http://www.youtube.com/watch?feature=player_embedded&v=_OVBhPpPM7M
Copyright - This video officially belongs to Salesforce.com
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