Creating gid/uid for your custom created daemon?

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http://serverfault.com – Assume you have created a daemon (custom written) and want to create new uid/gid for this program. Are there any standard practices? e.g. Should the uid and gid be the same? Should the id start from 1000? or any? The reason I ask is currently I am using dynamically allocated, but when I have more than one machine, seems it is a good choice to use a fixed numbers? Update: I am using Ubuntu (HowTos)