An account called facilities or admin can outlast several employees and several service providers. The problem becomes visible when someone needs access changed and nobody knows who can authorize it. An ownership review starts by finding the business purpose behind the account.
Record the purpose and dependency
Ask what the account does, which system uses it, and who can confirm that it is still needed. A service account connected to an application needs a different change discussion from a shared login used by people. Do not disable either simply because its name is unfamiliar.
Keep sensitive credentials out of the review spreadsheet. The review needs an owner and an approved management process, not a new collection of passwords.
Turn unknowns into assigned work
Mark unconfirmed accounts clearly and route them to the system owner for investigation. Record who will decide whether to retain, change, or retire each one and what dependencies must be checked first.
When ownership changes, update the record alongside the approved access process. That makes the next review easier and gives support teams a person to contact when the account becomes relevant to an incident.
Practical takeaway
Start with a small set of shared accounts and confirm purpose and ownership before planning changes.