For in-house Exchange, you need Exchange CAL's for the number of Exchange users. This doesn't necessarily correlate to the number of mailboxes you might have considering some applications require their own mailbox for automated tasks, there may be a need for shared mailboxes in a department in addition to the users' individual mailboxes, and so on.
In Office 365 if you need one of these additional non-user type of mailboxes, do you still have to pay the $4/mo. for it?
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Office 365 mailbox licensing
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