One company has customer prepayments sitting on their balance sheet for many years. Upon audit, there are no open checks to apply these prepayments to. These are as old as 2012. Some customers are out of business and some are active customers but do not currently have any open invoices to apply the money. How should the book-keeping be done for the customers that are no longer in business if the company wants to clear the amount sitting in prepay. For whatever  the customer prepaid for has already been invoiced in full and paid, the money therefore is mostly an overpayment from customers. The customers have not reached out in all these years to ask for the money either. How should the company clear the prepaid balance for active customers now that it is so old?