Setup tools> Setup Wizard> Users and Security> Names and Passwords
-Highlight the user to be marked for deletion and click the delete button.
-Select yes to mark the user for deletion.
*Note: Users with historical transactions can't be deleted permanently and can only be marked for deletion.
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Once a user is marked as deleted, you still have an option to see it but it can no longer be used.
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If you want to unmarked it for deletion, all you have to do is remove the * character on the username.