The license count is based on created users with application access.
In another wording, as shared in the below link:
Users will count towards the license in the following ways:
If the user is individually granted global permissions to use Confluence
Confluence's license count is based on Global Permissions. Users will count towards the license in the following cases:
Within the UI, you can get a list of users and groups that have Global Permissions and will count against your license by navigating to Confluence Admin > Global Permissions. You can click on each group individually to reveal their members.
Also, the following query will return users that belong to a group which has global permissions:
SELECT DISTINCT u.lower_user_name
FROM cwd_user u
JOIN cwd_membership m ON u.id = child_user_id
JOIN cwd_group g ON m.parent_id = g.id
JOIN spacepermissions sp ON g.group_name = sp.permgroupname
WHERE permtype='USECONFLUENCE' AND u.active = 'T';
To get your user count down, the following guidelines may be helpful:
I hope it helps!
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