We noticed that the CA CMDB| Views | Configuration Items | Tables | INCIDENT | Related - Incident Active field was reporting closed incidents as active. This was because when the incident was closed the active_flag was being populated with a zero. I made the following code change and it is reporting correctly now.
Old Code - CASE WHEN INCIDENT.ACTIVE_FLAG IS NOT NULL THEN 'Yes' ELSE 'No' END
New Code - CASE INCIDENT.ACTIVE_FLAG WHEN '1' THEN 'Yes' ELSE 'No' END