Please note that Microsoft do not allow Windows Desktop OS to be hosted in a shared hardware environment.
You may use the Windows Desktop Upgrade licenses only in a “managed-pc” solution – i.e. you have signed a Rental Addendum under SPLA & are renting out your pc/laptop to the customers.
In a “managed-pc” solution, you may use the Windows Desktop upgrade license from VLSC and report the Windows Pro Upgrade SKU under SPLA.