Giving old MacBook to teen DD - factory reset?

[Mandarinaduck]

I'm giving my 14 year old my old MacBook Air. Do I need to do a complete factory reset or just delete the contents? If I do a complete reset does she then need to set up her own Apple account? How does this all work? All advice welcome. Thanks in advance.

I’d do a factory reset it’ll clean up the hard drive and make it run as fast as possible