I've tried the following WHERE clause to return records where the 'costper' field is empty and neither return any results.
WHERE NZ([Transactions].[CostPer])=0
WHERE [Transactions].[CostPer]=0
WHERE IsNull([Transactions].[CostPer])
WHERE NZ([Transactions].[CostPer])=0
WHERE [Transactions].[CostPer]=0
WHERE IsNull([Transactions].[CostPer])