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Whats better to create new items use the old ones and close all the pending transactions?

Summary:

Hello community,

My situation is the following: We implemented Oracle cloud (modules Inventory management, Purchasing, Order management, Cost management, AP, AR) last year, but because of operartion issues the client decided to return to their old ERP and now the want to go live again in Oracle cloud. The problem is that the information that is right now in the system its not the real one (because of the mismatch of 6 months in the operation), so we want to know whats the better option taking into account that Cost management was implemented:

  1. To close all pending transactions and adjust via Miscellaneus transactions the inventory stock?

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