What is the first step in moving a user account to a different plan?

The first step in moving a user account to a different plan involves removing the user from the current plan. This action is necessary to free up their account so that they can be transitioned without conflicts or access issues. By removing the account from the current plan, you ensure that all the permissions and access rights linked to that plan are cleared. This step sets the foundation for a smooth transition, allowing the user to be successfully added to the new plan afterward.

The other steps mentioned can only happen after the user has been removed from their current plan. Transferring owned items or generating reports on access levels are administrative actions that may be relevant during the process but do not precede the need to formally remove the user from the existing plan. Simply put, initiating the move by removing the account is the essential first step.