Don't just follow the drill...!
Usually the person leaving will be replaced by someone with the same responsibilities, in which case it can be a simple matter of renaming the account username. The new member of staff can then just carry on where her predecessor left off. You should also rename the calendar and obviously change the password. I also wipe the phone just incase the old staff member tries to take a peek at her account after leaving. #10 happens automatically.
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