To accomplish this, perform the following steps:
1. Navigate to Reports > Saved Searches > All Saved Searches > New.
2. Select Customer.
3. Provide a Search Title.
4. In the Criteria tab > Standard subtab:
add Sub of = none of -None-
add Inactive = True
5. In the Results tab, Columns subtab:
add a Formula (Text) field with Formula = {parent} to display the parent customer.
6. Click Save & Run.
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