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 is a necessary prerequisite because a user cannot belong to two plans simultaneously. By initiating the process with removal from the current plan, it allows for a clean transition to the new plan without overlaps that could result in access issues.

Once the user is removed from the original plan, they can then be added to the new plan, ensuring that all permissions and access configurations can be properly set up according to the new plan's specifications. This step can also help in managing any potential data or ownership conflicts that may arise from a user potentially retaining access to resources from both plans simultaneously.

In the context of the other options, transferring owned items is usually a subsequent step that follows the removal of the user, as it clearly delineates what assets need to be reassigned. Running a Sheet Access report provides information on user access but does not directly apply to the mechanics of moving between plans. Adding the user to the new plan would be the final step, comprising the entire process of migration and only after removing the user from the current plan is complete.