Adding exception when incident owner = No Value

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Hello dears,

Our management asked for a report showing all opened incidents on the system (both from the agent desktop and the customer portal) as well as their owners. Now they also want an exception added for when the incident owner equals a specific value or "No Value" which colors the corresponding incident row in red. In order to achieve that, we need to set up a condition for the exception using an if clause and the incidents.assgn_acct_id (and make it equal to the value of the specific owner). My question is: how do we capture the incidents.assgn_acct_id when owner is "No