Zero Tags for Physical Inventory

JDE does not generate Zero tags for items that have been frozen but not counted during the Tag Count Physical Inventory process. I am writing a custom program to generate Zero tags. Have any of you written a program to generate Zero tags? I am confused about the logic. Should I write Zero tags for every item that has been frozen but not counted or for every item/location that has been frozen but not counted or every item/location lot combination that has been frozen but not counted?

Thanks,
Matt
One Work Xe,SP23_V1,AS/400,V5R4