For SharePoint SKUs that are licensed on a Per SAL model, all you are required to report, as far as SharePoint licensing is concerned, are the number of named users provisioned to access the service. i.e. the licensed users are covered to access any number of your SPLA SharePoint Servers.
For SharePoint SKUs that are licensed Per Processor, you are covered for Disaster Recovery rights. Please refer to the latest SPUR for more information.