HMMM... I was of the understanding they just counted ITIL roles applied to users.   Was unaware they disregarded inactive users.   I'm sure some scripting guru would be able to get around the licence count if that was the case, ie auto deactivate an inactive account for x number of days, then reactivate the account when they log in to do work... not ethical but I'm sure possible.   Personally I think it would be good housekeeping to remove unused licences anyway.   what can I say, i like to keep the cobwebs away.