This topic has come up on the list before and there were lots of opinions and options as I recall. Search the archives of the list first. I think I threw my .02 worth in on the discussions because we do have "our" way of doing this process. Remember, one thing to understand is also how often you purge detail (such as A/P and A/R). You can't purge address book records that still have detail in files. Also, you might have A/B records setup as "ship to" numbers that actually don't have any detail in any files but are used regularly in modules like Sales. Hopefully the archives will get you started.