Even though Lapsed is company policy and should not be undone, sometimes you need to re-allocate some Lapsed Leads back to the user who had them originally.
Build the report
In reports, search for, "Lapsed Leads with" and you should see a result in "Unfiled public reports" and one in the "Data Team" folder. Use either.
In the report, filter "Previous" owner to the user you are re-allocating to. Filter out any "Lost" Leads. You need three fields in the report for export and load:
1) Lead ID
2) Previous Owner
3) Lead Status
Export the file.
Prepare the load file
Replace as follows:
Lead Status: replace all values with "Lead"
Previous Owner: Rename this column to Lead Owner ID, replace all values with the user ID of the person you are re-allocating to
Save as a .csv file.
Do this in the usual way. You must update "Lead Owner ID" and "Lead Status" using the Lead SF IDs as the key.