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In this filter, we want to see all of our accounts that have at least one open opportunity.  Create the filter from the accounts module and use the opportunities module as our related information.  In the Related Filters section, select "'Opportunities' - 'Forecast' - 'Does not contain' - 'closed'" & "'Opportunities' - 'Sales Stage' - 'Does not contain' - 'closed'".  This will eliminate any account that has only closed opportunities associated with it.  You can use the Sort Order, Standard Filters or Advanced Filters to narrow this list down even further.

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