An administrator attempts to deactivate a Salesforce user but receives an error, or the Deactivate checkbox is unavailable. The user remains active and the administrator cannot complete the deactivation.
IsActive field or apply conditions that would fail when setting Active = false.ISCHANGED(IsActive).
Note: After deactivation, the user's records, owned folders, and Chatter group memberships are not automatically reassigned. Transfer ownership of records and reassign the user's Chatter groups manually.
Additional Resources
Deactivate Users — Salesforce Help000385064: "Manage Users" Permission
005385527

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