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a) Lacerte does not support Terminal server environments
b) I would guess it is the number of users for which you have purchased a license
The more I know the more I don’t know.
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Just to add to Susan's response, using Citrix to secure remote access to a physical desktop should not affect your set up and operation of Lacerte. Although I haven't used Citrix with Lacerte, my experience is that calculation and graphic-intensive applications often have noticeable lag even with good bandwidth on both ends and sufficient resources on the server-side.
If you're planning to run Lacerte on virtual desktops, I suppose you'd install Lacerte the same way as with physical machines. Since the program is resource-intensive, however, I suspect you may run into performance issues if you have multiple instances of the program running at the same time. And, if you run into problems, Intuit's support could be very limited, if any at all.
Still an AllStar