Within a team working with LSP.expert, there are 3 possible roles: Owner, Administrator and User.
Owner: The owner of the account is the one who creates the account. He has all rights possible in the app and can add new members to the team. He's also the person managing the subscription to LSP.expert, the credit card information, etc.
In the Settings menu, the Owner can see all tabs (all "normal" tabs + Billing + Account + Localization).
Administrator: The Administrator has all rights possible in the app, except those linked to the LSP.expert subscription. That's why he can't see the Billing tab in the Settings menu.
User: A User is anyone working with LSP.expert without being authorized to see/update the account specific data. That's why he can't see the Billing tab (all data related to the subscription to LSP.expert), and the Account tab (where you can change the company data, its logo, etc.). Moreover, a User can't change the localization settings of the account (how the dates, numbers, etc. are displayed).