diff --git a/app/models/award_emoji.rb b/app/models/award_emoji.rb
index 6937ad3bdd9..6ada6fae4eb 100644
--- a/app/models/award_emoji.rb
+++ b/app/models/award_emoji.rb
@@ -3,13 +3,14 @@ class AwardEmoji < ActiveRecord::Base
   UPVOTE_NAME   = "thumbsup".freeze
 
   include Participable
+  include GhostUser
 
   belongs_to :awardable, polymorphic: true
   belongs_to :user
 
   validates :awardable, :user, presence: true
   validates :name, presence: true, inclusion: { in: Gitlab::Emoji.emojis_names }
-  validates :name, uniqueness: { scope: [:user, :awardable_type, :awardable_id] }
+  validates :name, uniqueness: { scope: [:user, :awardable_type, :awardable_id] }, unless: :ghost_user?
 
   participant :user
 
diff --git a/app/models/concerns/ghost_user.rb b/app/models/concerns/ghost_user.rb
new file mode 100644
index 00000000000..da696127a80
--- /dev/null
+++ b/app/models/concerns/ghost_user.rb
@@ -0,0 +1,7 @@
+module GhostUser
+  extend ActiveSupport::Concern
+
+  def ghost_user?
+    user && user.ghost?
+  end
+end
diff --git a/app/models/user.rb b/app/models/user.rb
index c358b1b8d2b..87eeee204f8 100644
--- a/app/models/user.rb
+++ b/app/models/user.rb
@@ -89,7 +89,8 @@ class User < ActiveRecord::Base
   has_many :subscriptions,            dependent: :destroy
   has_many :recent_events, -> { order "id DESC" }, foreign_key: :author_id,   class_name: "Event"
   has_many :oauth_applications, class_name: 'Doorkeeper::Application', as: :owner, dependent: :destroy
-  has_one  :abuse_report,             dependent: :destroy
+  has_one  :abuse_report,             dependent: :destroy, foreign_key: :user_id
+  has_many :reported_abuse_reports,   dependent: :destroy, foreign_key: :reporter_id, class_name: "AbuseReport"
   has_many :spam_logs,                dependent: :destroy
   has_many :builds,                   dependent: :nullify, class_name: 'Ci::Build'
   has_many :pipelines,                dependent: :nullify, class_name: 'Ci::Pipeline'
diff --git a/app/services/users/destroy_service.rb b/app/services/users/destroy_service.rb
index a3b32a71a64..ba58b174cc0 100644
--- a/app/services/users/destroy_service.rb
+++ b/app/services/users/destroy_service.rb
@@ -26,7 +26,7 @@ module Users
         ::Projects::DestroyService.new(project, current_user, skip_repo: true).execute
       end
 
-      move_issues_to_ghost_user(user)
+      MigrateToGhostUserService.new(user).execute
 
       # Destroy the namespace after destroying the user since certain methods may depend on the namespace existing
       namespace = user.namespace
@@ -35,22 +35,5 @@ module Users
 
       user_data
     end
-
-    private
-
-    def move_issues_to_ghost_user(user)
-      # Block the user before moving issues to prevent a data race.
-      # If the user creates an issue after `move_issues_to_ghost_user`
-      # runs and before the user is destroyed, the destroy will fail with
-      # an exception. We block the user so that issues can't be created
-      # after `move_issues_to_ghost_user` runs and before the destroy happens.
-      user.block
-
-      ghost_user = User.ghost
-
-      user.issues.update_all(author_id: ghost_user.id)
-
-      user.reload
-    end
   end
 end
diff --git a/app/services/users/migrate_to_ghost_user_service.rb b/app/services/users/migrate_to_ghost_user_service.rb
new file mode 100644
index 00000000000..1e1ed1791ec
--- /dev/null
+++ b/app/services/users/migrate_to_ghost_user_service.rb
@@ -0,0 +1,59 @@
+# When a user is destroyed, some of their associated records are
+# moved to a "Ghost User", to prevent these associated records from
+# being destroyed.
+#
+# For example, all the issues/MRs a user has created are _not_ destroyed
+# when the user is destroyed.
+module Users
+  class MigrateToGhostUserService
+    extend ActiveSupport::Concern
+
+    attr_reader :ghost_user, :user
+
+    def initialize(user)
+      @user = user
+    end
+
+    def execute
+      # Block the user before moving records to prevent a data race.
+      # For example, if the user creates an issue after `migrate_issues`
+      # runs and before the user is destroyed, the destroy will fail with
+      # an exception.
+      user.block
+
+      user.transaction do
+        @ghost_user = User.ghost
+
+        migrate_issues
+        migrate_merge_requests
+        migrate_notes
+        migrate_abuse_reports
+        migrate_award_emoji
+      end
+
+      user.reload
+    end
+
+    private
+
+    def migrate_issues
+      user.issues.update_all(author_id: ghost_user.id)
+    end
+
+    def migrate_merge_requests
+      user.merge_requests.update_all(author_id: ghost_user.id)
+    end
+
+    def migrate_notes
+      user.notes.update_all(author_id: ghost_user.id)
+    end
+
+    def migrate_abuse_reports
+      user.reported_abuse_reports.update_all(reporter_id: ghost_user.id)
+    end
+
+    def migrate_award_emoji
+      user.award_emoji.update_all(user_id: ghost_user.id)
+    end
+  end
+end
diff --git a/changelogs/unreleased/28695-move-all-associated-records-to-ghost-user.yml b/changelogs/unreleased/28695-move-all-associated-records-to-ghost-user.yml
new file mode 100644
index 00000000000..c5dcde48028
--- /dev/null
+++ b/changelogs/unreleased/28695-move-all-associated-records-to-ghost-user.yml
@@ -0,0 +1,4 @@
+---
+title: Deleting a user should not delete associated records
+merge_request: 10467
+author:
diff --git a/doc/profile/README.md b/doc/profile/README.md
index 54e44d65959..aed64ac1228 100644
--- a/doc/profile/README.md
+++ b/doc/profile/README.md
@@ -2,3 +2,4 @@
 
 - [Preferences](../user/profile/preferences.md)
 - [Two-factor Authentication (2FA)](../user/profile/account/two_factor_authentication.md)
+- [Deleting your account](../user/profile/account/delete_account.md)
diff --git a/doc/user/profile/account/delete_account.md b/doc/user/profile/account/delete_account.md
new file mode 100644
index 00000000000..505248536c8
--- /dev/null
+++ b/doc/user/profile/account/delete_account.md
@@ -0,0 +1,25 @@
+# Deleting a User Account
+
+- As a user, you can delete your own account by navigating to **Settings** > **Account** and selecting **Delete account**
+- As an admin, you can delete a user account by navigating to the **Admin Area**, selecting the **Users** tab, selecting a user, and clicking on **Remvoe user**
+
+## Associated Records
+
+> Introduced for issues in [GitLab 9.0][ce-7393], and for merge requests, award emoji, notes, and abuse reports in [GitLab 9.1][ce-10467].
+
+When a user account is deleted, not all associated records are deleted with it. Here's a list of things that will not be deleted:
+
+- Issues that the user created
+- Merge requests that the user created
+- Notes that the user created
+- Abuse reports that the user reported
+- Award emoji that the user craeted
+
+
+Instead of being deleted, these records will be moved to a system-wide "Ghost User", whose sole purpose is to act as a container for such records.
+
+
+[ce-7393]: https://gitlab.com/gitlab-org/gitlab-ce/merge_requests/7393
+[ce-10467]: https://gitlab.com/gitlab-org/gitlab-ce/merge_requests/10467
+
+
diff --git a/spec/models/award_emoji_spec.rb b/spec/models/award_emoji_spec.rb
index cb3c592f8cd..2a9a27752c1 100644
--- a/spec/models/award_emoji_spec.rb
+++ b/spec/models/award_emoji_spec.rb
@@ -25,6 +25,20 @@ describe AwardEmoji, models: true do
 
         expect(new_award).not_to be_valid
       end
+
+      # Assume User A and User B both created award emoji of the same name
+      # on the same awardable. When User A is deleted, User A's award emoji
+      # is moved to the ghost user. When User B is deleted, User B's award emoji
+      # also needs to be moved to the ghost user - this cannot happen unless
+      # the uniqueness validation is disabled for ghost users.
+      it "allows duplicate award emoji for ghost users" do
+        user  = create(:user, :ghost)
+        issue = create(:issue)
+        create(:award_emoji, user: user, awardable: issue)
+        new_award = build(:award_emoji, user: user, awardable: issue)
+
+        expect(new_award).to be_valid
+      end
     end
   end
 end
diff --git a/spec/models/user_spec.rb b/spec/models/user_spec.rb
index 3977af55176..6f7b9c2388a 100644
--- a/spec/models/user_spec.rb
+++ b/spec/models/user_spec.rb
@@ -28,7 +28,6 @@ describe User, models: true do
     it { is_expected.to have_many(:merge_requests).dependent(:destroy) }
     it { is_expected.to have_many(:assigned_merge_requests).dependent(:nullify) }
     it { is_expected.to have_many(:identities).dependent(:destroy) }
-    it { is_expected.to have_one(:abuse_report) }
     it { is_expected.to have_many(:spam_logs).dependent(:destroy) }
     it { is_expected.to have_many(:todos).dependent(:destroy) }
     it { is_expected.to have_many(:award_emoji).dependent(:destroy) }
@@ -37,6 +36,34 @@ describe User, models: true do
     it { is_expected.to have_many(:pipelines).dependent(:nullify) }
     it { is_expected.to have_many(:chat_names).dependent(:destroy) }
     it { is_expected.to have_many(:uploads).dependent(:destroy) }
+    it { is_expected.to have_many(:reported_abuse_reports).dependent(:destroy).class_name('AbuseReport') }
+
+    describe "#abuse_report" do
+      let(:current_user) { create(:user) }
+      let(:other_user) { create(:user) }
+
+      it { is_expected.to have_one(:abuse_report) }
+
+      it "refers to the abuse report whose user_id is the current user" do
+        abuse_report = create(:abuse_report, reporter: other_user, user: current_user)
+
+        expect(current_user.abuse_report).to eq(abuse_report)
+      end
+
+      it "does not refer to the abuse report whose reporter_id is the current user" do
+        create(:abuse_report, reporter: current_user, user: other_user)
+
+        expect(current_user.abuse_report).to be_nil
+      end
+
+      it "does not update the user_id of an abuse report when the user is updated" do
+        abuse_report = create(:abuse_report, reporter: current_user, user: other_user)
+
+        current_user.block
+
+        expect(abuse_report.reload.user).to eq(other_user)
+      end
+    end
 
     describe '#group_members' do
       it 'does not include group memberships for which user is a requester' do
diff --git a/spec/services/users/destroy_spec.rb b/spec/services/users/destroy_service_spec.rb
similarity index 79%
rename from spec/services/users/destroy_spec.rb
rename to spec/services/users/destroy_service_spec.rb
index 66c61b7f8ff..43c18992d1a 100644
--- a/spec/services/users/destroy_spec.rb
+++ b/spec/services/users/destroy_service_spec.rb
@@ -46,28 +46,6 @@ describe Users::DestroyService, services: true do
         project.add_developer(user)
       end
 
-      context "for an issue the user has created" do
-        let!(:issue) { create(:issue, project: project, author: user) }
-
-        before do
-          service.execute(user)
-        end
-
-        it 'does not delete the issue' do
-          expect(Issue.find_by_id(issue.id)).to be_present
-        end
-
-        it 'migrates the issue so that the "Ghost User" is the issue owner' do
-          migrated_issue = Issue.find_by_id(issue.id)
-
-          expect(migrated_issue.author).to eq(User.ghost)
-        end
-
-        it 'blocks the user before migrating issues to the "Ghost User' do
-          expect(user).to be_blocked
-        end
-      end
-
       context "for an issue the user was assigned to" do
         let!(:issue) { create(:issue, project: project, assignee: user) }
 
@@ -87,6 +65,32 @@ describe Users::DestroyService, services: true do
       end
     end
 
+    context "a deleted user's merge_requests" do
+      let(:project) { create(:project) }
+
+      before do
+        project.add_developer(user)
+      end
+
+      context "for an merge request the user was assigned to" do
+        let!(:merge_request) { create(:merge_request, source_project: project, assignee: user) }
+
+        before do
+          service.execute(user)
+        end
+
+        it 'does not delete merge requests the user is assigned to' do
+          expect(MergeRequest.find_by_id(merge_request.id)).to be_present
+        end
+
+        it 'migrates the merge request so that it is "Unassigned"' do
+          migrated_merge_request = MergeRequest.find_by_id(merge_request.id)
+
+          expect(migrated_merge_request.assignee).to be_nil
+        end
+      end
+    end
+
     context "solo owned groups present" do
       let(:solo_owned)  { create(:group) }
       let(:member)      { create(:group_member) }
@@ -141,5 +145,13 @@ describe Users::DestroyService, services: true do
         expect(User.exists?(user.id)).to be(false)
       end
     end
+
+    context "migrating associated records" do
+      it 'delegates to the `MigrateToGhostUser` service to move associated records to the ghost user' do
+        expect_any_instance_of(Users::MigrateToGhostUserService).to receive(:execute).once
+
+        service.execute(user)
+      end
+    end
   end
 end
diff --git a/spec/services/users/migrate_to_ghost_user_service_spec.rb b/spec/services/users/migrate_to_ghost_user_service_spec.rb
new file mode 100644
index 00000000000..8c5b7e41c15
--- /dev/null
+++ b/spec/services/users/migrate_to_ghost_user_service_spec.rb
@@ -0,0 +1,64 @@
+require 'spec_helper'
+
+describe Users::MigrateToGhostUserService, services: true do
+  let!(:user)      { create(:user) }
+  let!(:project)   { create(:project) }
+  let(:service)    { described_class.new(user) }
+
+  context "migrating a user's associated records to the ghost user" do
+    context 'issues'  do
+      include_examples "migrating a deleted user's associated records to the ghost user", Issue do
+        let(:created_record) { create(:issue, project: project, author: user) }
+        let(:assigned_record) { create(:issue, project: project, assignee: user) }
+      end
+    end
+
+    context 'merge requests' do
+      include_examples "migrating a deleted user's associated records to the ghost user", MergeRequest do
+        let(:created_record) { create(:merge_request, source_project: project, author: user, target_branch: "first") }
+        let(:assigned_record) { create(:merge_request, source_project: project, assignee: user, target_branch: 'second') }
+      end
+    end
+
+    context 'notes' do
+      include_examples "migrating a deleted user's associated records to the ghost user", Note do
+        let(:created_record) { create(:note, project: project, author: user) }
+      end
+    end
+
+    context 'abuse reports' do
+      include_examples "migrating a deleted user's associated records to the ghost user", AbuseReport do
+        let(:created_record) { create(:abuse_report, reporter: user, user: create(:user)) }
+      end
+    end
+
+    context 'award emoji' do
+      include_examples "migrating a deleted user's associated records to the ghost user", AwardEmoji do
+        let(:created_record) { create(:award_emoji, user: user) }
+        let(:author_alias) { :user }
+
+        context "when the awardable already has an award emoji of the same name assigned to the ghost user" do
+          let(:awardable) { create(:issue) }
+          let!(:existing_award_emoji) { create(:award_emoji, user: User.ghost, name: "thumbsup", awardable: awardable) }
+          let!(:award_emoji) { create(:award_emoji, user: user, name: "thumbsup", awardable: awardable) }
+
+          it "migrates the award emoji regardless" do
+            service.execute
+
+            migrated_record = AwardEmoji.find_by_id(award_emoji.id)
+
+            expect(migrated_record.user).to eq(User.ghost)
+          end
+
+          it "does not leave the migrated award emoji in an invalid state" do
+            service.execute
+
+            migrated_record = AwardEmoji.find_by_id(award_emoji.id)
+
+            expect(migrated_record).to be_valid
+          end
+        end
+      end
+    end
+  end
+end
diff --git a/spec/support/services/migrate_to_ghost_user_service_shared_examples.rb b/spec/support/services/migrate_to_ghost_user_service_shared_examples.rb
new file mode 100644
index 00000000000..0eac587e973
--- /dev/null
+++ b/spec/support/services/migrate_to_ghost_user_service_shared_examples.rb
@@ -0,0 +1,39 @@
+require "spec_helper"
+
+shared_examples "migrating a deleted user's associated records to the ghost user" do |record_class|
+  record_class_name = record_class.to_s.titleize.downcase
+
+  let(:project) { create(:project) }
+
+  before do
+    project.add_developer(user)
+  end
+
+  context "for a #{record_class_name} the user has created" do
+    let!(:record) { created_record }
+
+    it "does not delete the #{record_class_name}" do
+      service.execute
+
+      expect(record_class.find_by_id(record.id)).to be_present
+    end
+
+    it "migrates the #{record_class_name} so that the 'Ghost User' is the #{record_class_name} owner" do
+      service.execute
+
+      migrated_record = record_class.find_by_id(record.id)
+
+      if migrated_record.respond_to?(:author)
+        expect(migrated_record.author).to eq(User.ghost)
+      else
+        expect(migrated_record.send(author_alias)).to eq(User.ghost)
+      end
+    end
+
+    it "blocks the user before migrating #{record_class_name}s to the 'Ghost User'" do
+      service.execute
+
+      expect(user).to be_blocked
+    end
+  end
+end