this is my query:
SELECT TOP 10000 [REASON_TEXT]
      ,[PS1]
      ,[PS2]
      ,[PS3]
      ,[PS4]
      ,[PS5]
  FROM Samsung.[dbo].['NewLP']
where (
      REASON_TEXT = 'Not'
or    REASON_TEXT = 'In'
or    REASON_TEXT = 'Back'
      )
 and PS1 = 'U'
 and PS2 = 'U' or PS2 = ''
 and PS3 = 'U' or PS3 = ''
 and PS4 = 'U' or PS4 = ''
 and PS5 = 'U' or PS5 = ''

and PS1 = 'U'
 and PS2 <> 'P'
 and PS3 <> 'P'
 and PS4 <> 'P'
 and PS5 <> 'P'