our AR system is really two AR systems one for outstanding insurance claims and one for outstanding balances owed directly by patients similar to a 'charge' account. based on your question it sounds like you want to remove old dead uncollectable claims from the reconcile (insurance) side of AR.

the answer would be
In the DME system it probably would be a good idea to change the status of these old claims to REJ or BLD for all status'
this way the claim wont be picked up on any reports. or you can delete the claim on the dme side (but you would loose the knowledge it was billed)

If the claim was billed to an insurance company and it is no longer owed to you, or you want to get rid of the receivable,
go to the reconcile module , find and delete the claim from the display reconcile claims screen.
or
If you wish to write off the claim then you would proceed thru the 'reconcile' screen
apply 0.00 payment and click ok to complete, Dont bill the patient, but answer Yes to write off.

On the write off screen check of the 'close claim' and enter a write off amount and a write off date.