Approach to identify the duplicate items and unused items as part of Fusion Upgrade

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Hi All,

Upgrade from EBS R12 to Fusion 21C

We have a requirement to identify the duplicate items and non used items for recent period of time in SCM. Would like to know how we can build the script or approach followed in similar requirements in your implementations assignments. Currently more than 90K+ items in R12 and there are no standard approach or quality check in place at the time of item creation. Identifying and eliminating the items manually would be hectic task.  We are planning to build the scripts to check the items and associated transactions in the SCM modules (Ie., Procurement transactions, OM, Manufacturing and inventory, etc)