Server CAL licensing and exchange licensing. How many of each.

I have 2 windows 2003 servers running print and file services and 1 windows 2003 server running AD/Exchange.  

I will be upgrading the AD/Exchange box to 2008r2 (downgraded from 2012).

My user count has increased since the original purchase.

I now have 127 users but only 83 have mailboxes.

How many server CALs and how many exchange CALs do I need?

Do I need 127 windows user cals (assuming each user uses multiple devices) and 83 exchange cals? Or do I only need 44 windows user cals and 83 exchange cals?

What if 15 of those email accounts are from devices like copiers, dvr's and such just for sending out email and not saving files on the network.  Do those devices require a windows server cal AND an exchange cal or only an exchange cal?
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You will need a total of:
1 Windows CALS per user (127 total)
1 Exchange CAL per mailbox used by a person (83 total mailboxes - 15 for non-people = 68)

Note that if the 127 number includes the 15 non-people, please subtract that amount from the Windows user CALs
Mohammed KhawajaManager - Infrastructure:  Information TechnologyCommented:
As per Julian123, you need 127 Windows CALs and 83 Exchange CALs.  Printers, copiers, etc. do not need Exchange or Windows clients as they will be relaying email via SMTP.

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jpgillivanConsultantAuthor Commented:
One does not need cals even if the copier has to authenticate to send emails?
Mohammed KhawajaManager - Infrastructure:  Information TechnologyCommented:
Don't believe so but I could ask my Microsoft licensing rep today.
jpgillivanConsultantAuthor Commented:
From what Microsoft told me is that if I have 100 users, I need server user CALS and exchange CALS for all 100 users, even if some of the users only use a mobile phone or OWA to get email.  They said copiers, dvr's, etc do not need licenses.
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Windows Server 2003

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