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Just a guess but I think it is because the first count is doing a count(Null()) which will be null. I think the set analysis returns a 0 for each row and you can still count 0 values.
what you have if you do IF(issue_completed='true',COUNT(transaction_id),0)
Antonio,
your expression results in 0 as well.
I know that there are many ways of doing the same but what keeps me puzzled is why they don't give the same result.
Thanks.
Ferran