What should the administrator consider before enabling Person Accounts?

Enabling Person Accounts is a significant, permanent change to a Salesforce org's data model. Once enabled, it cannot be disabled. This feature merges the standard Account and Contact objects into a single record layout, which fundamentally alters how B2C data is stored and managed. This irreversibility requires careful planning and consideration of long-term business needs, data migration strategies, and compatibility with third-party applications before activation. The decision impacts data architecture, sharing, and reporting across the organization.

B. Person Accounts combine Account and Contact records, which does not inherently result in less data storage; the storage model is just different.
C. Person Accounts and Business Accounts coexist within the same Account object and therefore share the same organization-wide defaults and sharing model.
D. Not all standard Account fields are applicable or used for Person Accounts; a specific mapping of Account and Contact fields applies.

1. Salesforce Help, Considerations for Enabling Person Accounts. This document explicitly states, "Enabling Person Accounts is an irreversible process. Once you enable Person Accounts, you can’t disable them."

2. Salesforce Help, Person Accounts. "Before you enable person accounts, review the implications for your Salesforce org. After they’re enabled, person accounts can’t be disabled."

3. Salesforce Architects, Record-Level Access: Under the Hood (Page 21). Discusses how Person Accounts are stored, noting they are "a combination of one account record and one contact record." This implies no reduction in storage.