Chart of Accounts Rationalisation & Mapping

"We are rationalising our chart of accounts from [current count] accounts to a leaner group CoA, and mapping legacy accounts to the new structure. Here is the current CoA with account, description, last-12-month activity (count and value): [paste] Target structure principles: [e.g., max 400 accounts, IFRS statement mapping, no company-specific accounts] Please: 1. Flag dormant accounts (no postings in 12 months) and near-duplicate accounts by description 2. Propose the target account for every legacy account with a confidence rating 3. List accounts that need a human decision (mixed usage, P&L/BS ambiguity) with the specific question to resolve 4. Output the mapping as a two-column table ready for the migration load file"