Asset Category Clearing Accounts

We are working to move from multiple clearing accounts in their EBS system to one clearing account. (Leaving accruals alone) I was just wondering if a user had done this before and what the best practice was. (To move the old amounts out of the accounts into the new clearing account or leave them there till they empty)

I also wanted to know which way was best to ensure that I had found all the old clearing accounts so that there are none missing from the new one/how to point everything to the new one.

Thanks,

-Michael