Create a CSV file and add the user accounts or groups that are to be discovered, or a mixture of both.
Any of the following two formats may be used:
Format 1

UserPrincipalName
Column header for the login name of a user account based on the Internet standard RFC 822. Do not use a mail nickname or proxy address.
Type
Column header for the type of account: user or group.
Format 2

ObjectId
Column header for the globally unique identifier GUID of the user or group object.
When the ObjectId is used as the column header, the object GUIDs must be specified. The UPNs cannot be used.
Type
Column header for the type of account: user or group.
Save the file as a CSV (comma-separated values) file.