Hi AJ,
Thank you for the question. There are three license types which can be included in Dynamics 365 for Financials subscription:
-Business User (full user license); SKU: DYN365_FINANCIALS_BUSINESS_SKU
-Team Member (limited user license; includes full read, limited create/modify); SKU: DYN365_FINANCIALS_TEAM_MEMBERS_SKU
-External Accountant (read-only permissions); SKU: DYN365_FINANCIALS_ACCOUNTANT_SKU
The subscription could include one, two, or all three of these licenses. The licenses can only be assigned to the users in the O365 Admin Center. If you do not see a given license there, then it is not included in the customer's subscription.
If I have misunderstood your questions, please restate them and help me to understand. :)