Hi Artem,
For SAP Licensing, please refer following link:
2. BI Platform Licensing Basics: CSBLs and Named Users
For CPU based licensing, as far as I know SAP consider the 1st Core as One CPU and every additional Core as 0.5 CPU.
In case of Dual Core machine, it you would require 1.5 CPU licenses and for a quad core machines will require 2.5 (1 + 0.5 +0.5 + 0.5) CPU licenses.
But every agreement that is signed with SAP is different and depends on company to company. Have a to look at your contract or contact your SAP Account Manager for more details.
Hope this helps.
Reg,
Nikhil
