Creating Custom Report - Users Never Accessed

Summary

On the Account Properties page there is a field called Date Last Accessed. I'd like to know who has never accessed the system.

Content

I know there is a User Last Accessed report, but I want to know which users have a N/A in the Date Last Accessed field in their Account Properties. If I run the User Last Accessed report or User Login report I get a list of users and the date they last accessed or logged in (which is good), but it does not show me the Users who have a N/A in that field.