--Statement 2select * from @Table1where (column2 != 'AP' or column3 != 'U')
SELECT *, CASE WHEN column2 <> 'AP' THEN 1 ELSE 0 END AS APtest, CASE WHEN column3 <> 'U' THEN 1 ELSE 0 END AS Utest, CASE WHEN column2 <> 'AP' AND column3 <> 'U' THEN 1 ELSE 0 END AS APUtestFROM @Table1WHERE NOT ( column2 = 'AP' AND column3 = 'U')