Seat Definition by SKU

•    Exchange Online SKU: Each individual mailbox, shared mailbox and public folder under a tenant subscription counts as a seat.


•    SharePoint and OneDrive for Business SKU: Each user licensed to use SharePoint (includes OneDrive for Business accounts) under a tenant subscription counts as a seat. A licensed SharePoint user is defined as any user that is both licensed for SharePoint and has it enabled. Users can be enabled or disabled through the O365 admin portal.