How user rate limits are applied when using JWT Application (service account) and the 'as-user'

Hi!

I would know how the throttling/rate limit on a user basis (1000 API calls per minute) is applied when you use a JWT application (service account) to act on behalf of another user by leveraging the as-user header.

The limit is applied to...

• The service account itself
• Or the impersonated user (as-user)

And if I create another service account, the user based limit is reset for this new account (1000 API calls per minute)?