Working with Users

In our system Users include resellers. When we brought this group of Reseller/Users into vTiger, we made some incorrect choices for usernames and would now like to correct this. The purpose of this post is to confirm the process we propose to use:

1. Delete the Users with incorrect usernames.
2. Add these users back, correcting the username and active/inactive status
3. Create new pick lists for the active users, using the correct usernames.

These reseller users have permissions based on their usernames to see their leads and accounts and no others. Once this updating of usernames in both records -- User and Accounts, these permissions should be maintained. Only active users should be able to log in and work with their own leads and accounts.

Please confirm that I've got it right so that I can proceed.

More User related queries:
Is it possible to create a report of Users with the UserNames and roles? Is it possible to filter the display of Users to reset the columns?

Thanks,
Linda