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A user account is like a bank account. Without a bank account, you have no way to access the services of a bank, store money, pay bills, take out loans, and manage your financial affairs. If a user comes to work and cannot log on, the scene that ensues is like that for a bank account that has been closed unexpectedly.
Before you proceed with account creation and management, you should take some time to understand the RunAs application and service. It is invaluable to you in your administration endeavors, especially for troubleshooting account problems.