It's basically anyone who can log in. But there are three JIRA applications and it gets a bit complex.
JIRA Core users count towards your Core licence
JIRA Software users count towards your Software licence. They also get Core access, but that does not count towards your Core licence, it's part of the Software Licence.
JIRA Service Desk agents count towards your JSD licence, and get Core access included.
JIRA Service Desk Customers do NOT count towards any licence limits, they're free and unlimited.
Any user with an active login to JIRA counts toward licence limits.
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