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Computer removal in AD

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if you delete the computer account. You will lose the computers membership in specific OUs, which in turn will lose Group Policy settings for that OU that the computer was a member of. and other settings to numerous to mention.

No the computer account is NOT recreated if you turn the computer off, delete the computer account, then turn the PC back on.

Since you ask, then you haven't done it before so try it on a test computer first. Place a computer is an OU, apply a GPO to that OU. then turn off the computer, deleted the computer account. Turn the computer back on and see what happens. Look in the OU see if the computer is there, look to see if GPOs were applied. Try logging on with that computer, see if you get a message that says there's no computer account listed in AD for the computer your trying to log on with.... etc. ,