Re: is Null or = null and a slow query

Assuming none of the columns below are nullable, try:

and ( ft.account_id = nvl(iOptionOne,ft.account_id) )
and ( ft.cust_pol_id = nvl(iOptionTwo,ft.cust_pol_id) )
and ( ft.flop_id = nvl(iOptionThree,ft.flop_id));