Exchange Licenses - SBS 2011 specifically

I'm trying to determine which two of the following three accounts is counting against my Exchange CAL's for a client:
spfarm@;
spsearch@; and/or
spwebapp@

This client has 44 mailboxes shown in the Exchange 2010 Organizational Health Summary, yet when I count mailboxes, I come up with 46. I discount DiscoverySearchMailbox as not using a license, so that leaves 45 in question. I can account for 42 actual user mailboxes plus the three mentioned above which leads me to conclude that two of those three are using CAL's. I've searched here and Google with various text but don't see an answer to this, any thoughts?
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digital0g1cAsked:
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Lee W, MVPTechnology and Business Process AdvisorCommented:
What exchange thinks you need is really not important in my opinion.

What you DO need is one CAL per HUMAN BEING - not account - that accesses a mailbox. (Assuming you are using User CALs and not Device CALs in SBS.  SBS CALs cover everything on the SBS server.

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David AtkinTechnical DirectorCommented:
Those accounts that you've mentioned are all required for Sharepoint and are not being used by a Human Being.  As per Lee's comment, you wouldn't be expected to have a licence for these.

Providing you have a CAL for each physical person (or device depending on your licencing), then you are ok,

Also, the same Disclaimer applies :P
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Cris HannaCommented:
Here's another way to look at it.  Who created the account?  In this case they are system created accounts and don't require a cal, just the same as the admin account created when you first installed SBS
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