There's a simpler way to write that formula, and it's not your fault you hit a wall. The issue is a subtle logic trap that catches almost everyone who tries to filter by two independent conditions in the same column range. You want rows where *either* column N *or* column O has a positive balance, not rows where both conditions must be true at once. Your current formula tries to multiply an array by an OR function, but OR in spreadsheet formulas collapses to a single TRUE or FALSE for the entire range. That single value then gets multiplied across every row, which is why only the N column condition seems to work.
The fix is to write the OR logic inside the FILTER as addition. In array contexts, a plus sign acts as an OR operator: `(N6:N348>0)+(O6:O348>0)`. If either condition is true for a given row, the sum is at least 1, and FILTER keeps that row. If both are false, the sum is 0, and the row is excluded. So your corrected formula becomes `=FILTER(A6:R348, (N6:N348>0)+(O6:O348>0), "None")`. That single change gives you exactly the list you described: all rows where column N or column O holds a positive number, without making one condition dependent on the other.
What this reveals about your workflow is more important than the syntax fix. You are managing work in progress and unearned revenue side by side, and you need a single view that shows both without mixing their logic. That is a real business need, not a spreadsheet puzzle. The FILTER function, combined with array arithmetic, is the right tool because it preserves your original data while giving you a live, dynamic subset. No helper columns, no manual sorting, no copying rows by hand.
Take the corrected formula, paste it into a clean cell, and confirm it returns rows where N is positive, O is positive, or both. That list is your concise WIP and unearned revenue view. If you later need to separate the two categories, you can add a third column that checks whether N is positive, O is positive, or both, then sort or filter again. But start with this one change. Your brain can untwist now.