Please check the CA License Agreement Page for your country and CA APM. Typically it will say something like
The CA Software is licensed by (1) the number of CPUs when used as a distributed product [...] “CPU” means a central processing unit which is the specialized integrated circuit that executes binary programs and performs most logical functions or calculations. A dual-core central processing unit is considered a single CPU.
If you have recently (after April 1, 2014) purchased or renewed CA APM in EMEA or APJ you are licensed by the simple count of agents instead of CPU.
So basically (and that's what the License Report does) you count the "CPUs" (as described above) on all servers where you are running an APM agent or just the agents themselves. There are additional rules for virtual environments. You can run any number of CA APM Enterprise Manager servers and any number of users of CA APM. CA APM is licensed by the value it brings to your organization and the best metrics for that is the number of CPUs that power the monitored applications or the number of agents deployed.
For more information or questions regarding your CA APM contract please contact your CA sales representative.
Ciao,
Guenter