Hi,
Do u mean the ACL rules which is inactive/idle for a long time????
If it is ACL rules then sh access-list | in (hitcnt=0) and check. But this may not conclude that it is invalid. Because the endusers uses that flow on a rare cases also. Be sure on this one.
for interface ACL's you can check sh access-group and check how many ACL's configured and used on interfaces.
If it is used for VPN or NAT then you need to check NAT configurations and VPN configurations with the rule name.
Or best way you can take the sh run and find ACL name which is used or not used. like if it is an valid ACL then apart from the ACL lines it should be mapped somewhere either in access-group/NAT/VPN configs.
By
Karthik