A SKU, stock keeping unit, is a purchasable Microsoft 365 product: Microsoft 365 E3, E5, F3, or a standalone product like Power BI Pro. A tenant buys a number of seats per SKU, and assignments, direct or group-based, consume them.
SKUs, seats, and service plans#
Each SKU bundles service plans, the individual services inside it. The tenant's subscription lists every SKU with total and consumed seat counts, and each user assignment consumes one seat regardless of how many groups grant it.
Seat arithmetic is where structure meets money: which groups grant which SKUs to how many direct members, and how those groups overlap, determines consumed seats, and none of that is visible in a flat license report.
VisualizerEngine
SKUs in VisualizerEngine
Cost analysis breaks license spend down by SKU and by group across the hierarchy, duplicate and conflict detection tracks overlapping SKU assignments per user, and utilization alerts point at seats that structure, not need, is consuming.