I can't say I've gotten any ideas on how/where/when to use IMP, as NOT A OR B seems more intuitive, but I did rather enjoy Steve's sick woman example...;)
Honestly, I doubt I’d even do (NOT A) OR B very often. I’m much more comfortable, and likely to use, something like:
Healthy = NOT Sick
Discount = Healthy OR Woman
Even though the above is two lines, *anyone* should be able to just glance at those and understand what they’re doing and what the intended result of them should be, quite easily.
Whereas you’re going to need a comment or two, or a very experienced programmer, to instantly know the IMP method:
Discount = Sick IMP Woman
The *only* time I’d be likely to worry with IMP, is if my boss said, “We’re having a competition for a $1,000 bonus this Xmas, and it’ll go to whoever writes a program to calculate discounts the fastest!” In this very specific case, saving that singular math operation for speed over readability would probably be necessary.
Any other time though? Readability and ease of maintenance for the source code, trumps saving one math process, all the rest of the time.