Great article/script and VERY eye-opening!! I'm not part of our company's DBA team, but I have a few sandboxes to play in. Just running it in our test environment makes me fearful of what production would reveal! Although, our team is sharp and in all likelihood, old accounts have been disabled.
Thank you Joe for the add-on column 'is_disabled'. Folks, don't forget to add the new column to your final select statement.
I was unable to initially run this on a 2005 sp4 instance, due to variable declaration errors. So I had to change the following
declare @ctr nvarchar(max) = '', @AcctName sysname = ''
declare @AcctName nvarchar(128)
declare @ctr nvarchar(max)
after that, it worked great! Thanks again! I will pass this on to my fellow DBA wannabes and to the DBA team.