How to Delete User

How to Delete User

The instructions are clear -- "Manage Subscription", downgrade # users. 

OK, but what actually happens, that is, WHICH user gets deleted.

I'd like to know before I try it.

And, since I really want to substitute a different user, does this really have to be done by reducing the subscription and then adding a user back?  Seems a long way around the barn.

Thanks.