1d. How to transfer an account to another User?

Step-1: Go to Admin Portal-->Select ‘User and Teams’ module -->Select ‘User’-->Choose the specific user(ex. ab cd)-->Tap on ‘Transfer'

Step-2: Select the account and user to whom the ownership has to be transferred. 

Note: Clicking the ‘unassign (ex. here is abcd) from the above accounts ‘checkbox removes the user from the selected accounts.

Account ownership has been transferred. abcd is no longer the Primary CSM of the Apple Is & T account.