Surface Hub Account Creation

1. Create or enable the mailbox:

Create:
New-Mailbox -UserPrincipalName HUB01@contoso.com -Alias HUB01 -Name "Hub-01" -Room -EnableRoomMailboxAccount $true -RoomMailboxPassword (ConvertTo-SecureString -String <password> -AsPlainText -Force)

If the AD account exists enable the mailbox:
Enable-Mailbox -Identity HUB01USER

2. Apply Policy:

However, policies can only be applied to user accounts and not resource mailboxes. You need to convert the mailbox into a user type, apply the policy, and then convert it back into a mailbox—you may need to re-enable it and set the password again too.

Set-Mailbox "HUB01" -Type Regular 
Set-CASMailbox  "HUB01" -ActiveSyncMailboxPolicy $easPolicy 
Set-Mailbox  "HUB01" -Type Room 

3. Various Exchange properties can be set on the device account to improve the meeting experience for people. You can see which properties need to be set in the Exchange properties section.

Set-CalendarProcessing -Identity "HUB01USER"  -AutomateProcessing AutoAccept -AddOrganizerToSubject $false –AllowConflicts $false –DeleteComments $false -DeleteSubject $false -RemovePrivateProperty $false 

OPTIONAL (TOOLTIP NOTIFICATION IN OUTLOOK):
Set-CalendarProcessing -Identity "HUB01USER" -AddAdditionalResponse $true -AdditionalResponse "This is a Surface Hub room!"

4. Set-AdUser "HUB01" -Enabled $true

5. Enable Lync:
Enable-CsMeetingRoom -SipAddress "sip:HUB01@contoso.com"  -RegistrarPool contoso.com-Identity "HUB01"

6. Add Surface Hub Conferencing Policy:
Grant-CsConferencingPolicy -identity  sip:dHUB01@contoso.com -PolicyName SFHUB

source:
https://technet.microsoft.com/en-us/itpro/surface-hub/on-premises-deployment-surface-hub-device-accounts

more information (german):
http://www.msxfaq.de/lync/konferenz/surface_hub_einrichtung.htm
http://www.msxfaq.de/lync/konferenz/surfacehub.htm