The main difference is that a suspended account can be activated at any time, while an account set to inactive can no longer be reactivated, and the same email address cannot be re-established as an new account. Please use it with caution.
When an account is set to inactive if the employee is resigned, it means that there is a quota under the original subscription to create a new account for others to use.
After an account is set to inactive, administrators can choose the account to take over to inherit contact data. If there is no successor, the data will first belong to the administrator account, and then change the successor when a replacement account appears later.
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