Hoo boy, get ready for a lot of legwork. POTS lines (Plain Old Telephone Service), or as some people call them 1MB's (One Measured Business) lines, are just like your home phone. They are analog lines that has it's own punch down block called an RJ21. This block generally will have an orange swing cover on it and, hopefully, each individual phone number listed on it.
I have gone through my entire center and created a spreadsheet that has each POTS line and it's final destination, unless it's available. Then I mark it as OPEN.
Example:
Frame Number Seat
35-1 363-4879 468A
35-2 363-8749 OPEN
Just because there may be a cross connection on it, it may no longer be in use. You should follow each connection from frame to seat to see if it is still in use or if you can reclaim it. It's a lot of work in the beginning, but it will save you time in the end when you need to find something. Good luck.