<ul>
  <li
    v-for="user in activeUsers"
    :key="user.id"
  >
    {{ user.name }}
  </li>
</ul>
 

<ul v-if="shouldShowUsers">
  <li
    v-for="user in users"
    :key="user.id"
  >
    {{ user.name }}
  </li>
</ul>

computed: {
  activeUsers: function () {
    return this.users.filter(function (user) {
      return user.isActive
    })
  }
}
 

<ul>
  <li
    v-for="user in activeUsers"
    :key="user.id"
  >
    {{ user.name }}
  </li>
</ul>