The report that management wants to see the users who are under utilized, over utilized or not utilized at all.
Hello,maybe that's a starting point for you:
https://confluence.cprime.io/display/TR/Assign+issue+based+on+workload
You will need the AddOn Power Scripts for Jira.
Here is similar question:https://community.atlassian.com/t5/Jira-questions/Report-number-of-issues-per-user/qaq-p/122784
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