When creating a new Business User, what pre-requisites are required?

To create a new Business User, you need to have an existing Employee and a unique Email ID for the Business User. The Employee is the person who will use the system and the Email ID is the login credential for the Business User. The Organizational Structure and the security policy are not required for creating a new Business User, but they can be assigned later to define the roles and authorizations of the Business User. References = Version 2 Onboarding Guide for SAP Service Cloud, page 9-10. User Management in SAP Service Cloud Version 2, 0:40-1:20.