The following conditions are tested when counting the number of named user's being as displayed in the System Setup screen in iMIS15
iMIS15 counts the users in the users table and subtracts the casual users to come up with full users.
iMIS15 counts the users in the users table that are marked as casual users to come up with casual users.
It then excludes the Manager and the Administrator from the count of name users.
It excludes users who are marked as disabled.
It excludes users who's effective dates occur in the future and who expiration dates have lapsed.
As an addition to this:
iMIS15 calculates Full Users by taking the Licensed users from file system Set up and subtracting the number of casual users contained in your license key.
So the assumption that the File System Setup users are the full users is incorrect.
Ross