Thanks for the answer.
I am not using RDS in this scenario.
This is a simple example: Domain, File Server, one computer, one physical user. The user has one account in AD (XX_User) to work, i.e. log on to a computer in the domain without administrator privileges and perform activities such as working on documents, etc. But from time to time he needs to install a new program and for this he needs administrator privileges (yes, I know - you can set up a local account as an administrator, but we want to control this aspect). Therefore, he has a second account in the domain (A_XX_User) that is added to the administration group on his computer. And now the question is how many CALs are needed per User - one or two. It is still the same person physically.
Regards
Jakub Bator