In Print Audit 6, the Client licensing was based on the number of workstations that the Client was installed on. Each Client installed on a workstation would consume a license unrelated to the number of users that used the workstations.  For example, if three users logged into a workstation at different times, only one "Seat" was consumed by the Client.

In IUM, Seats refer to the number of Active Users.  For more information on Active versus Inactive Users, please click here.  You can check the Users licensed versus the Allow Users (licensed) by going to Administration --> Settings --> Licensing.  You can search for Active and Inactive users in IUM by going to Administration --> Users --> List.  There is a filter open to search on All, Active only and Inactive only.

PLEASE NOTE:  Embedded Seats are separate from User Seats.