period close exceptional

Hi,

Our Customer has lot of exceptional records in Payables whcih was not fixed and processed earlier and instead of fixing they were Sweeped the records from one period to to another period and carry forwarded from years too.

Now they are in the process of upgrading the 11i instance to R12.1.3. As decided by customers, they do not want to process the exceptional records whcih was mentioned above and wants to delete from the exceptional list.

Reason they have done all necessary adjustment in the respective periods and all periods were closed already. Hence need a solution to delete those exceptional or update to not process for create accounting