code: def filter_exclude_dicts(filter_dict=None, exclude_dict=None, name='acctno', values=[], swap=False):
      
      filter_dict = filter_dict or {}
      exclude_dict = exclude_dict or {}
  
      if not name.endswith('__in'):
          name += '__in'
  
      filter_dict[name], exclude_dict[name] = [], []
      for v in values:
          # "NOT " means switch from include (filter) to exclude for that one account number
          if v.startswith('NOT '):
              exclude_dict[name] += [v[4:]]
          else:
              filter_dict[name] += [v]
      if swap:
          return exclude_dict, filter_dict
      return filter_dict, exclude_dict
docs: Produces kwargs dicts for Django Queryset `filter` and `exclude` from a list of values
  
      The last, critical step in generating Django ORM kwargs dicts from a natural language query.
      Properly parses "NOT" unary operators on each field value in the list.
      Assumes the lists have been pre-processed to consolidate NOTs and normalize values and syntax.
  
      Examples:
        >>> filter_exclude_dicts(name='num', values=['NOT 1', '2', '3', 'NOT 4']
        ... ) == ({'num__in': ['2', '3']}, {'num__in': ['1', '4']})
        True