From the "Region and language" screen, configure the following settings as appropriate then tap Next (located in the lower-right):
Country or region
From the "License terms" screen, review the information then tap I accept (located in the lower-right) to continue.
From the "Personalize" screen, select the preferred background color, enter a name into the "PC name" field then tap Next.
From the "Get online" screen, select the preferred wireless network (e.g. Mobile broadband, Wi-Fi).
If prompted, enter the network security key then tap Next.
To setup a wireless network at a later time, tap Skip this step (located in the lower-left) to continue.
From the "Settings" screen, tap Use express settings.
To select individual settings, tap Customize.
From the "Sign in to your Microsoft account" screen, enter the appropriate email address and password then tap Next.
The first Microsoft account to sign in is designated as the owner of the device. Any subsequent Microsoft accounts that are used to sign in do not have owner privileges by default (the ability to change or modify users, etc.).
If you don't have a Microsoft account and wish to create one, tap Create a new account (located in the lower-left) then follow the on-screen instructions to complete the account setup.
If you don't wish to sign in with or create a Microsoft account, refer to Sign in without a Microsoft account.
From the "Help us protect your info" screen, configure the "How would you like to get this code?" Dropdown menu as desired then tap Next.
From the "Enter the code you received" screen, enter the code then tap Next.
If unable to retrieve the code, tap I can't do this right now (located in the lower-left) to continue.
From the "OneDrive is your Cloud storage" screen, tap Next.
OneDrive can be turned off, but it is not recommended.
At this point, the device will restart.
After restart, allow several minutes for the device to install apps and complete setup. When completed, the Start screen appears.