Any whitepapers or MetaLink docs on how to decommission Oracle SOB and Subledgers?

 Oracle Financials 11.5.10 - we have sets of books and their related subledgers that are no longer in use. We need to decomission these SOB's and OUs/subledgers. We know that we need to close open PO's, cancel open AR transactions, etc. But we are looking for documentation on this topic so we know what all of the steps are and what the sequence of the steps should be. I was not able to locate anything on MetaLink. Thanks.