As you may know there is no in-place upgrade for SharePoint 2013.
You have to build a new SP2013 farm and then bring your content from SP2010 over.
One of the first steps of the upgrade is to plan service accounts that you will use in the new SP2013 farm.
Here is an excellent article by Todd Klindt that will help you with that: Service Account Suggestions for SharePoint 2013
And another excellent and short list of recommended service accounts by Margriet Bruggeman: SharePoint 2013 Best Practices: Service Accounts
Here is an original recommendation from Microsoft:
Initial deployment administrative and service accounts in SharePoint 2013
Plan for administrative and service accounts in SharePoint 2013
And a final touch: How to create a SharePoint 2010 admin account and stop using sp_farm
You have to build a new SP2013 farm and then bring your content from SP2010 over.
One of the first steps of the upgrade is to plan service accounts that you will use in the new SP2013 farm.
Here is an excellent article by Todd Klindt that will help you with that: Service Account Suggestions for SharePoint 2013
And another excellent and short list of recommended service accounts by Margriet Bruggeman: SharePoint 2013 Best Practices: Service Accounts
Here is an original recommendation from Microsoft:
Initial deployment administrative and service accounts in SharePoint 2013
Plan for administrative and service accounts in SharePoint 2013
And a final touch: How to create a SharePoint 2010 admin account and stop using sp_farm
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