Office 365 SharePoint users are covered by the Application Class 1 and Mailbox Archive Solution licenses, which appear in the License Summary Report under the information about Application Users.
The software calculates license usage as follows:
For SharePoint, site users with Office 365 (Sharepoint) License that are part of the protected sites are counted as part of subscription usage. Site users with view or read only permissions are excluded. External SharePoint users who have access to one or more sites, files or folders do not consume license. The software calculates the licensed users that are assigned to the protected SharePoint Online sites.
The software calculates license consumption based on the number of users assigned to the SharePoint Online License in the Office 365 Admin Portal.
The software counts licensed users for SharePoint Online as Application Users in the License Summary Report.
If automatic discovery of SharePoint users is enabled and a user is removed, then the user is removed automatically from the calculation of Application Users in the License Summary Report.
If automatic discovery of SharePoint users is disabled and a user is removed, then you must run a full backup operation before the count of Application Users in the License Summary Report is recalculated.
The SharePoint Online license can be applied by itself or included in Office 365 licenses. If SharePoint Online is included in an Office 365 license, SharePoint Online is applied as a sub-license and can be enabled or disabled independently of other licenses. By default, the SharePoint Online sub-license is enabled.
If a SharePoint Online user is enabled, the user is a contributor to SharePoint Online or has the capability to contribute.
If the SharePoint Online license is enabled, the software counts the user. If the SharePoint Online license is disabled, the software does not count the user.