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sql nulls vs access nulls

I am doing a data conversion from MS Access to SQL Server 2008.  The user is asking to see a particular original report against the new report to ensure that data is converting correctly.  It appears that SQL Server 2008 handles NULLS differently than Access, because the report sources are off by 7 records (7987 to 7980).  

Is there any way around this because the NULLS are intentionally saved in the database because it means something different than 0 Units.  
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Turned out the problem was in the query of the original report.