A user seat is required in an application (cosmetri GMP and Product Manager) for a user to be able to be granted access by your Administrator. Users that are permanently deactivated do not require a user seat so you will not pay anything for retaining data and user logs related to old user accounts. A user seat subscription is specific to each application – therefore if you require a user to be able to access both applications, they will require two user seats, one in Product Manager and one in cosmetri GMP.