index.html.haml

    %h4 Utility Account Summary
    %table.data-table
      = @user_metrics.utility_accounts_summary.each_count do |name, count|
        %tr
          %th= name
          %td= count

utility_Account_summary.rb

class UtilityAccountSummary

  def initialize(scope)
    @scope = scope
  end

  def each_count
    yield "Online Open",    online_open_accounts.count
    yield "Online Closed",  online_closed_accounts.count
    yield "Offline Open",   offline_open_accounts.count
    yield "Offline Closed", offline_closed_accounts.count
  end

private

  def online_open_accounts
    online_accounts.where(:closed => false)
  end

  def online_closed_accounts
    online_accounts.where(:closed => true)
  end

  def offline_open_accounts
    offline_accounts.where(:closed => false)
  end

  def offline_closed_accounts
    offline_accounts.where(:closed => true)
  end

  def offline_accounts
    @scope.where(:user_id => nil)
  end

  def online_accounts
    @scope.where("user_id IS NOT NULL")
  end

end

It's always irked me that there's no way to do IS NOT NULL with a hash like all the rest. Not that I mind SQL, but just the inconsistency of it.

That's irked me too.