This was helpful to use in COGNOS because creating a SQL "Not in" statement in Cognos was allowed, but it took too long to run. I had manually coded table A to join to table B in in Cognos as A.key "not in" B.key, but the query was taking too long/not returning results after 5 minutes.
For anyone else that is looking for a "NOT IN" solution in Cognos, here is what I did. Create a Query that joins table A and B with a LEFT JOIN in Cognos by selecting link type: table A.Key has "0 to N" values in table B, then added a Filter (these correspond to Where Clauses) for: table B.Key is NULL.
Ran fast and like a charm.