F43121 vs F0911 reconciliation

My current organization has neglected to reconcile F43121 to F0911 periodically.  Presently there are items within the F43121 with match type 1 records that have not been vouchered.  We are referring to extremely stale dated items.  Unfortunately un-receiving the record for the stock based inventory items will not resolved the issue.  Within our lower test environments I attempted to un-receive a stock item and there were processing errors associated with primary unit of measure variance as well as the location was no longer in place.  Over the objective would be to relieve the liability while offsetting AP Trade.  So my