What is the role of "Primary Object" when creating custom report types?

Sales representatives use a custom report type for Account reports. New fields have been created on the Account Object.
What should a System Administrator do to report on the newly created fields?

Joe imports records for Sara, a non-active user. Sara's records will be assigned to Joe.

Which information not captured on user record in Salesforce?

All of the following objects may have a queue EXCEPT