Summary:
The Web TimeSheet administrator has created a report based on TimeSheet Hours Details template. He has created a project/task UDF by name "Non FTE or FTE". He has created a custom column by name FTE which has a condition:

IF (Non FTE or FTE="FTE", Total Hours, 0)

This condition looks at the value of the UDF and if it is not zero, it puts that value under the column FTE or else puts the value zero. So when he runs the report, it shows both zero and non zero values. He only wants non- zero values to be displayed.

Resolution:
The report will show both non-zero and zero values. To work around the issue, the report can be exported into Excel and filtered based on zero and non-zero values. The other work around is to create all those standard columns (that is columns which are enabled in the report) as custom columns with each column having a condition like the one below.

Custom column name: User Name
Condition: IF (Non FTE or FTE="FTE", User Name,"")

However, the drawback of the second work around is that it will create a few blank rows and the report cannot be grouped based on the custom columns.