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Duplicate SPNs for SQL instances

We renamed some SQL servers and  manually had to create new SPNs for them.  We use a different service account for the SQL Agent and the actual SQL Service itself.  When you create a SPN for SQL, do you associate the host and the SQL Agent account or the SQL Service account?
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Thanks.  I for some reason thought it was the agent account.  One one of our new servers only the sql agent account is setup as the spn and it seems to work fine.  The agent account and the service account are different.  I'm a little confused how it is working.  That one is more of a reporting server though, but I assume the same rules apply to it and it should be registered with the service account for spn and not the agent account?