The Export User Billing List functionality is only available to the Partner and Subpartner with Admin-level permissions. The User Billing Lists can be exported as an CSV file from the Products & Services List page.
The Partner view of the Product & Services page is shown below.

Clicking the Schedule Reports button displays the Schedule Reports page. See Exporting a User Billing List.

The User Billing List CSV file provides the following data:
- SMB Company Name 
- SMB User Name 
- Billable User Name 
- Billable Licenses 
- Product Name 
- Billing Exclusion Status 
An example of a User Billing List CSV file is shown below

See Exporting a User Billing List.
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