The Named User License Counts report contains information about the users and their assigned security roles in Dynamics AX. This report also analyzes the duties and privileges of each user and calculates the number of licenses that are required for each type (Enterprise/Functional/Task/Self Serve).
More information is available in the Licensing guide.
First, be aware that a batch job runs weekly to generate the data used by the report, and therefore, the information in the report is current as of the date that the batch was last run. This job is created when the application is installed.
If you made some changes to your security configuration and want to see the effect on licenses you will have to refresh the report first. To do so you can create and run a job running the following instruction:
If your report shows too many users in the “Enterprise” Access License Type category make sure you have applied KB 2928112 (“SystemUser role is counted as Enterprise-user [AX 2012 R2]”).
Then, if you want to know why a specific role requires a specific type of CAL (Client Access License), one option is to use the Security Development Tool. Make sure to carefully follow the installation instructions, then open the main form (“Security entry point permissions” under System administration > Setup > Security).
Click on “Load additional metadata” this will bring the license information of each entry point.
Then you can search for the security role you want to analyze and see the impact of each entry point access on the type of CAL.
I hope this is helpful!