This CL replaces user_manager::UserID with AccountId.

ash/ash.gyp

 # Copyright (c) 2012 The Chromium Authors. All rights reserved.
 # Use of this source code is governed by a BSD-style license that can be
 # found in the LICENSE file.
 
 {
   'variables': {
     'chromium_code': 1,
     # These files lists are shared with the GN build.
     'ash_sources': [
       'accelerators/accelerator_commands.cc',
@@ skipping 931 matching lines @@
     {
       # GN version: //ash
       'target_name': 'ash',
       'type': '<(component)',
       'dependencies': [
         '../base/base.gyp:base',
         '../base/base.gyp:base_i18n',
         '../base/third_party/dynamic_annotations/dynamic_annotations.gyp:dynamic_annotations',
         '../cc/cc.gyp:cc',
         '../components/components.gyp:device_event_log_component',
+        '../components/components.gyp:signin_core_account_id',
         '../components/components.gyp:user_manager',
         '../components/components.gyp:wallpaper',
         '../content/content.gyp:content_browser',
         '../media/media.gyp:media',
         '../net/net.gyp:net',
         '../skia/skia.gyp:skia',
         '../third_party/icu/icu.gyp:icui18n',
         '../third_party/icu/icu.gyp:icuuc',
         '../ui/accessibility/accessibility.gyp:accessibility',
         '../ui/app_list/app_list.gyp:app_list',
@@ skipping 176 matching lines @@
       ],
     },
     {
       # GN version: //ash:ash_unittests
       'target_name': 'ash_unittests',
       'type': 'executable',
       'dependencies': [
         '../base/base.gyp:base',
         '../base/base.gyp:test_support_base',
         '../chrome/chrome_resources.gyp:packed_resources',
+        '../components/components.gyp:signin_core_account_id',
         '../components/components.gyp:user_manager',
         '../content/content.gyp:content_browser',
         '../content/content_shell_and_tests.gyp:test_support_content',
         '../skia/skia.gyp:skia',
         '../testing/gtest.gyp:gtest',
         '../third_party/icu/icu.gyp:icui18n',
         '../third_party/icu/icu.gyp:icuuc',
         '../ui/accessibility/accessibility.gyp:accessibility',
         '../ui/app_list/app_list.gyp:app_list',
         '../ui/aura/aura.gyp:aura',
@@ skipping 206 matching lines @@
                   '../tools/xdisplaycheck/xdisplaycheck.gyp:xdisplaycheck',
                 ],
               }
             ],
           ],
         },
       ],
     }],
   ],
 }