Вы можете использовать два отдельных индексированных представления, например:
create schema ADVANCED
go
create table ADVANCED.BIF951_C(id int, I_BILLNUMBER int, D_BILLDATE datetime, C_CUSTOMER INT, C_ACCOUNT INT)
CREATE TABLE ADVANCED.BIF003ToBeDeleted(ID INT, C_CUSTOMER INT, C_ACCOUNT INT)
GO
CREATE OR ALTER VIEW ADVANCED.BillsToBeDeletedVIEW_1
WITH SCHEMABINDING
AS
SELECT
I_BILLNUMBER
FROM
ADVANCED.BIF951_C
JOIN
ADVANCED.BIF003ToBeDeleted ON BIF003ToBeDeleted.C_CUSTOMER = ADVANCED.BIF951_C.C_CUSTOMER
AND BIF003ToBeDeleted.C_ACCOUNT = ADVANCED.BIF951_C.C_ACCOUNT
GO
CREATE UNIQUE CLUSTERED INDEX IX_BillsToBeDeletedVIEW_1 ON ADVANCED.BillsToBeDeletedVIEW_1(I_BILLNUMBER)
GO
CREATE OR ALTER VIEW ADVANCED.BillsToBeDeletedVIEW_2
WITH SCHEMABINDING
AS
SELECT I_BILLNUMBER
FROM ADVANCED.BIF951_C
WHERE D_BILLDATE < CONVERT(DATETIME,'2016-06-01',120)
GO
CREATE UNIQUE CLUSTERED INDEX IX_BillsToBeDeletedVIEW_2 ON ADVANCED.BillsToBeDeletedVIEW_2(I_BILLNUMBER)
GO
CREATE OR ALTER VIEW ADVANCED.BillsToBeDeletedVIEW
AS
SELECT I_BILLNUMBER
FROM BillsToBeDeletedVIEW_1
UNION
SELECT I_BILLNUMBER
FROM BillsToBeDeletedVIEW_2