old computer by MVP Joe Richards is my favorite tool for this
http://www.joeware.net/freetools/tools/oldcmp/index.htm
What we do where I am is disable after 120 days and delete after 180 days.
oldcmp -report
That is a good starter report to show you all machines > 90 days. joe has a great help section too.
He also has a -users switch if you want to look for old/stale users.
Thanks
Mike