Revenue query performance drop when using Only return records that do not have a value equal to the selected value

In a revenue query when using Application Details\Revenue Recognition Credits\Type is not equal to. You have a check box for Only return records that do not have a value equal to the selected value. Without this selected a test query will complete in under 10 seconds.With this selected the query took over 1 hour to complete.
We're currently evaluating this issue for a fix in a future patch or service pack.

Steps to Duplicate

1. Go to information Library and select to add a new ad-hoc query
2. Select a revenue query
3. Under system fields select date added and enter a between date range to limit the number of results
4. Add Application Details\Revenue Recognition Credits\Type and select not equal to and select an option in the drop down
5. Select Only return records that do not have a value equal to the selected value.
6. Ensure the check box for include blanks is not selected 
7. Preview the results and see the delay

Environment

 Blackbaud CRM
 4.0
 4.0.155 SP5

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