Can I create separate Apple ID for Mac?
for a same device
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You can if you wish, but realize that Apple IDs are designed to be used by different people. It is very hard to use them in combination. This kind of things only makes sense if, for example, you need one for personal use an another for strictly business use.
Click on this link for Apple ID Frequently Asked Questions --> https://appleid.apple.com/faq
Click here to see how to 'Create an Apple ID' = create an Apple Account. --> https://support.apple.com/HT204316