Reassigning accounts (and associated records like contacts/opportunities)

Does the bunch of accounts to reassign include ALL the accounts that belong to the user or just a subset? 

All accounts, but you can filter based on account type. Each module allows for a select group of filters. The whole process is described here, including a list of which modules allow for which filters: https://support.sugarcrm.com/Documentation/Sugar_Versions/11.0/Sell/Administration_Guide/Users/#Reassigning_Records 

Agree, this is about administering of retiring process. 

Nevertheless, with proper configuring Sugar platform can do more automation then reassignement of the account and records related on the basis of just one account type field.

I recon I will provide an example here

Agree, this is about administering of retiring process. 

Nevertheless, with proper configuring Sugar platform can do more automation then reassignement of the account and records related on the basis of just one account type field.

I recon I will provide an example here