You'll likely want an Administrator account on the machine. During your first out-of-box experience, you'll be prompted for user account information.
During setup, the account you're being prompted for is an Administrator account. You'll have the ability to make a local account (your traditional account type, like in Windows 7 and prior) or to tie this local profile to your Microsoft account. I highly encourage you use a Microsoft account in order to set the machine up as this provides additional security benefits and lights up some great features in the operating system.
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