If you have no use for the YTD statistics in the subledgers, then you can close them whenever you would like the batch numbers to be reset to 1. You just need to keep in mind that the YTD and other period statistic buckets in the various subledgers are based on when the transaction was posted after the year end function was run in the subledger. These buckets are not date sensitive (Dakota Software's Toolkit will recalculate the numbers if they become important to you.) There is nothing that prevents a transaction being enterd in the subledger for any date, unless you have prevented people from entering transactions against closed periods in the general ledger (a recently introduced feature in all the subledgers).