That depends on how you are licensed. There are device CALs and user CALs. Which kind of CALs are you using, and how are you using them? Are you per-seat or per-server?
Yeah Windows isn't licensed based on number of AD acocunts (thank god...) but based on number of either devices or users connected to the servers. Some products like Quest Spotlight on AD are based on AD users though and my understanding is disabled accounts don't count.
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