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USE Filter Funtion for Multiple NOT EQUAL TO

Hi Folks,
I have seen all the solutions on the site here but, none seem to be able to solve the problem that I am having filtering NAVISION data.
I am trying to use a NL("Filter") function to get a set of data to use as a filter, specifically to exclude records instead of include.
Let me take you through my simplified example for this explanation.
For my purpose let say i have a table "Standard Cost Detail" with fields "Location Calc. Filter","Location Code","Item No.", and "Cost"

I would like to return all the "Location Calc. Filter" entries that have a "Location Code" of not blank or "<>''".
I would like to now take those values and filter another table but, I want all the locations EXCEPT the ones that were returned in the filter. Below is syntax for filter.

NL("Filter","Standard Cost Detail","Location Calc. Filter","Location Code","<>''")
So let's say the filter returns the following data. "00|00-QC|05|10" (these are my location codes) this reads (00 OR 00-QC OR 05 OR 10)
In Order for Jet/navision to exclude these they cannot read the way they are. The filter must be constructed in the following way "<>00&<>00-QC&<>05&<>10" this reads (NOT 00 AND NOT 00-QC AND NOT 05 AND NOT 10)
which is what is needed. So does any one out there know the solution to get this to happen using Jetreports.

I saw someone answer with ="<>"&$K14 assuming the filter above is in cell $K14 but this only adds the <> to the beginning of the filter and does not change logical OR to logical AND

Maybe I am doing something wrong, not sure. Thanks for help in advance.

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