You can disable a user account. Disabled accounts do not count towards the total seat allocation.
Requirements and permissions
You have a global role that has the User Administration or System Administration global permission, for example, Sysadmin.
Steps
- 
        On the main toolbar, click 
    → Settings. 
 The Settings page opens.
- Click Users and Subscriptions.
 The Users tab page opens.
- In the row of the account you want to disable, click . 
The user account is disabled and the icon changes into .