Dear Krishna,
If the value in the cross-section is initially holding some value say.
acc2 ,entity1,category1,time1,=40
and because of some calculation the total value has become 0 like
acc2 ,entity1,category1,time1, = -40.
then record would sure come in scoping , if that cross-section has never been inputted any value then you wont get that value in scope.
if the cross-section has been altered and due to some transaction and if its value is 0 . you should be able to control the logic with some validations only.
Hope it helps.
Andrew