Migration of Open PO

We are using 12,1,3. As there was a change of COA ,so we have made a new Operating Unit,So we need to migrate the open POs from old OU to new OU.So please suggest what is the strategy of migrating open PO.As far as i know there will be 4 cases:-

1) PO which are in 'Inprocess' status

2)Partially Received

3)Received but not delivered

4)Items which are accepted and pending inspection .

Also if it is possible please provide a query to get PO quantities  which are not delivered and for above point 3,4.

Thanks,

Avinab