We are due to re-implement NetSuite since the previous partners did a really sloppy job. We need to replace the COA and item records. 1. Any advise/best practice approach to this? 2. We already have the files for both ready for importing. What to do with the existing ones? 3. What to do with the open A/P and A/R transactions?

Honestly...i'd recommend a new Nestuite instance and a migration.