The Owner is the person who originally sets up your CORE account and company. The account owner is the only person who can upgrade plans, change credit card billing information and cancel accounts. You can have only one Owner account per company database in CORE. However, you can make other users 'Administrators' and grant these users Full Access security from the Employees screen, giving them much of the access as an Owner.
In addition, you have an option to transfer the CORE account ownership by exchanging the Owner role between two users. You need to log in to CORE as the owner and then in the Manage Users screen (company menu), select the user you want to transfer the owner account to. It allows you to change the first name, last name and login email. Check CORE Help > Manage Users > Transfer Account Ownership for details.
Note: You cannot directly delete the owner account in CORE.