Thank you for your answer.  I'm still new to QuickBooks, so please forgive my naivety.  I am being told they are using QuickBooks Enterprise Solutions:  Professional Service 23.0.  I think we are confused as to what constitutes a target and I really cannot find information on the types of things that will be resolved if we run the condense file.  The client is open to starting a clean file in QBO, but of course we'd like to prevent as much re-entry of data as possible.  

Thank you again.