Licensing issue for users who are over exceeding the subscription limit

Summary: We have a issue in our project where we have subscribed only for 90 licensed users, but there are 27 extra so total there are 117 users. We want to reduce the 27 users by removing roles and give them only BIP Custom GL transaction listing reports but the report data coming from subledger is not visible if roles are not there.

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We have a issue in our project where we have subscribed only for 90 licensed users, but there are 27 extra so total there are 117 users. We want to reduce the 27 users by removing roles and give them only BIP Custom GL transaction listing reports access through a dashboard Tile created through Sandbox. But upon running the reports, we came to know that without GL or subledger roles data inside the Reports is also not accessible.