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Making a report more efficient

I have a report that uses several If statements to build out the rows. Currently the report can take several minutes to hours depending on the data. I ran the report and generated a log file, however that file is 32,624 KB and I don't know what to look for.

Are there "best" practices for usage of If/then statements? Are they better embedded within a formula or as an evaluation prior to running the formula? I'm just trying to see if there are any methods that might make this report run faster.

For example, does one of these approaches work better/faster?

IF($S29="NO G/L ACCOUNT",0,NL("Sum","G/L Entry","Amount","Company=",$F$2,"Closing Entry",FALSE,"G/L Account No.","@@"&$U29,"Fund No.",$N29,"Global Dimension 2 Code",$O29,"Global Dimension 3 Code",$V29,"Global Dimension 8 Code",$Q29,"Global Dimension 1 Code",$F$5,"Transaction Type","Budget","Budget Plan No.","AWARD"))

vs.

NL("Sum",IF($S29="NO G/L ACCOUNT",{""},"G/L Entry"),"Amount","Company=",$F$2,"Closing Entry",FALSE,"G/L Account No.","@@"&$U29,"Fund No.",$N29,"Global Dimension 2 Code",$O29,"Global Dimension 3 Code",$V29,"Global Dimension 8 Code",$Q29,"Global Dimension 1 Code",$F$5,"Transaction Type","Budget","Budget Plan No.","AWARD")

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