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Let's understand that the word Active in QB =
Active or not is a Status on the List. So, Make Inactive has nothing to do with Reporting. It is a Status of: "Please stop showing this to me in Lists and on Dropdowns, as I no longer need to be able to see it for Selection."
Active for Financial report status = Has Entries or activity in it. And an ending Balance of 0 is not the same as Never Used. it means, Has activity that Math = 0 here.
In Advanced, you seem to want Non-Zero for Rows and/or Columns.