Get-UnassignedLicenseReport

<#
.SYNOPSIS
    Reports unassigned license counts by SKU.

.DESCRIPTION
    Compares total purchased units against consumed units for every
    subscribed SKU in the tenant, so unused, paid for licenses show up
    as a clear number instead of being buried in the billing portal
    across multiple product pages.

.EXAMPLE
    .\Get-UnassignedLicenseReport.ps1

.NOTES
    Requires Microsoft.Graph.Identity.DirectoryManagement with an active
    Connect-MgGraph session.

.AUTHOR
    Shehryar Hassan
#>

$skus = Get-MgSubscribedSku

$report = $skus | Select-Object SkuPartNumber,
    @{N="Purchased";E={$_.PrepaidUnits.Enabled}},
    @{N="Consumed";E={$_.ConsumedUnits}},
    @{N="Unassigned";E={$_.PrepaidUnits.Enabled - $_.ConsumedUnits}}

$report | Sort-Object Unassigned -Descending | Format-Table -AutoSize

$wasted = $report | Where-Object Unassigned -gt 0
Write-Host "$($wasted.Count) SKU(s) with unassigned licenses" -ForegroundColor Cyan