Users are the people who use the system. They do not necessary have to be an extension user, for example users are used for RAS dial in data access. In addition, more users can be created than there are extensions, with users logging in to an extension when they want to receive calls.
By default, a user is automatically created to match each extension. They are numbered from 201 upwards and the first 16 are placed in the hunt group Main (200), which is the default destination for incoming calls.