Data Migration from one division to another division

Hi,
I am in service industry project where unbiiled/unearned/revenue accounts gets hit through SD.
Now due to restructuring one division is splitting into 3 division.So we need to migrate the data from that one division into new 3 division for which we have a identifier.
The actual problem is different reconcilliation accoount is mapped to each division.So how to move the open items of old division in to 3 new division means unbilled/unearned rev.
Thanks in Advance
Regards,
Satya

hi
pass a manual JV.

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