Can I transfer a seat from one user account to another?
Admins can remove product seats from one user account so that you can allocate them to a new or existing user account. Learn how to enable and disable product seats for users.
Alternatively, admins can also choose to remove a user's roles and access to all product to suspend their account, which will keep them listed as an account user but also frees up their product licenses to be allocated to a new or existing user. This also preserves the account history of the suspended user for generating reports.