How many cals do i need?

Let say i have 300 active directory accounts but only 100 physical users (with heartbeats), how many CALs do i need per user CAl licensing? Also, if i have 300 emails  accounts in exchange 2010 but only 100 physical users, how many exchange CALS do
i need? And if 5 users leave the company, does the CALS be free up for the next employees?
Based on my research, i need 100 AD CALS and 100 exchange CALs but i getting conflicting information. Can someone who knows licensing really well confirmed this?
Thank you.

Hi My3cents,
Sorry for the delay reply.
For licensing related issue, you’d better contact Microsoft licensing team. In the United States and Canada, you may call the licensing team directly
at 1-800-426-9400 (select option 4), Monday through Friday, 6:00 A.M. to 5:30 P.M. (PST) to speak directly to a Microsoft licensing specialist. In this way, you will know the detailed information about license.
Worldwide customers can use the Guide to Worldwide Microsoft Licensing Sites http://www.microsoft.com/licensing/worldwide.aspx to find contact information
in their locations.
Thank you for your understanding!
Best Regards,
Anna

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