The account owner is typically the person who activated your Zendesk instance, but you can change this later. The account owner has all the permissions of an administrator (as detailed in Understanding Zendesk Support user roles) plus the following unique permissions:
Subscription changes
- Update the subscription plan level
- Add or remove products
- Increase or decrease the agent count
Billing and payment management
- View and download invoices in product
- Update the invoice address
- Determine who can receive invoices
- Update the payment method
- Update the payment schedule