1. Delete without transferring the records: You can use this option if the records are co-owned by other users in the organization.
   
2. Delete after transferring the following records:
   
1. All the open records (in Deals and Activities modules) in the users ownership (Closed records that are in the deleted user's ownership will continue to display the users name).
   
2. All the assignment related configurations that are made in the record such as workflows, owner assignment, field updates, any blueprint that the user has participated in.
   
3. All the rule-based criteria that are associated with the user (only if the user is a record owner) such as custom views, workflows, approvals, case escalations, blueprint etc.   
   

Points to remember

1. Only the super admin can delete a user.
   
2. If the deleted user has integrated any additional applications with the CRM account, those integrations will be disabled.
   
3. Deleting a user is not the same as reducing the number of user licenses. If you need to reduce user licenses, refer to Manage subscriptions.
   
4. The name of the deleted user will still be displayed in the user lookup and co-owner fields in a record. 
   
5. If transfer now is not opted, users can later use the Mass transfer option in the individual modules to transfer the records owned by the users that is deleted from CRM.
   

To delete a user

1. Go to Setup > General > Users.
   
2. Select the user and click Delete this User in the right pane. You may have to scroll down to see this button.
   
   
3. In the Delete user popup, do the following:
   
1. Select Delete without transfer, if you don't want to transfer records.
   
2. Select Transfer now, if you want to transfer users.
   
1. In Transfer to, select a user from the drop-down list.
   
2. Select Record ownership, Assignment, Criteria, and Email notification.
   
4. Click Delete.

Note

If your organization uses reporting hierarchy and the user you are deleting has other users reporting to them, then you can: 

1. Transfer the subordinates to another user at an equal or superior role.
   
2. Leave the subordinates non-reporting.
   

Instances where the deleted user's name will be retained or not transferred to new users

1. System defined fields like last updated by, modified by in records and features like custom view, reports, dashboards, templates etc.
   
2. Criteria that involve the created by and modified by fields.
   
3. Record Owner fields mapped during import of records.
   
4. In My Jobs: the records that are awaiting approval and blueprint transition. These records will not be transferred to the new user.
   
5. Roles, Territory, and Groups of the deleted user will be retained.  
   
6. Scoring rules that were configured with the deleted user's name as record owner. 
   
7. In Reports, where sharing via email scheduling is configured. The deleted users will no longer receive the report.
   
8. In-product notifications, email alerts, reminders, and sales signal notifications that were directed to the deleted user will not be transferred to the new user. 
9. User lookup fields
   
10. Records, custom views, reports and dashboards shared with the deleted users will not be transferred to the new user. The deleted users name will not be displayed in these instances.
    
11. Zia Voice-Push Notification will not be sent to the new user
    
12. The record owner field if used in saved filter will retain the deleted user's name. 
    
13. Records owned by the deleted user in Sandbox
    
14. Auto-follow rules created in Feeds that has the deleted user as record owner 
    
15. Storage space used by deleted user will not be transferred
    
16. Webhook params
    
17. User fields configured through Telephony integration
    
18. Notes created by the deleted users will not be transferred to another user.