Resolve the comment regarding abstraction

util/Migrator/DbScripts/2025-05-20_00_UpdateOrgUserReadOccupiedSeatCountForSponsorships.sql

@@ -0,0 +1,72 @@
+IF OBJECT_ID('[dbo].[OrganizationUser_ReadOccupiedSeatCountByOrganizationId]') IS NOT NULL
+BEGIN
+    DROP PROCEDURE [dbo].[OrganizationUser_ReadOccupiedSeatCountByOrganizationId]
+END
+GO
+
+CREATE PROCEDURE [dbo].[OrganizationUser_ReadOccupiedSeatCountByOrganizationId]
+    @OrganizationId UNIQUEIDENTIFIER
+AS
+BEGIN
+    SET NOCOUNT ON
+    
+    SELECT
+        (
+            -- Count organization users
+            SELECT COUNT(1)
+            FROM [dbo].[OrganizationUserView]
+            WHERE OrganizationId = @OrganizationId
+            AND Status >= 0 --Invited
+        ) as Users,
+        (
+            -- Count admin-initiated sponsorships towards the seat count
+            -- Introduced in https://bitwarden.atlassian.net/browse/PM-17772
+            SELECT COUNT(1)
+            FROM [dbo].[OrganizationSponsorship]
+            WHERE SponsoringOrganizationId = @OrganizationId
+            AND IsAdminInitiated = 1
+            AND (
+                -- Not marked for deletion - always count
+                (ToDelete = 0) 
+                OR
+                -- Marked for deletion but has a valid until date in the future (RevokeWhenExpired status)
+                (ToDelete = 1 AND ValidUntil IS NOT NULL AND ValidUntil > GETUTCDATE())
+            )
+            AND (
+                -- SENT status: When SponsoredOrganizationId is null
+                SponsoredOrganizationId IS NULL
+                OR
+                -- ACCEPTED status: When SponsoredOrganizationId is not null and ValidUntil is null or in the future
+                (SponsoredOrganizationId IS NOT NULL AND (ValidUntil IS NULL OR ValidUntil > GETUTCDATE()))
+            )
+        ) as Sponsored,
+        (
+            -- Count organization users
+            SELECT COUNT(1)
+            FROM [dbo].[OrganizationUserView]
+            WHERE OrganizationId = @OrganizationId
+            AND Status >= 0 --Invited
+        ) + 
+        (
+            -- Count admin-initiated sponsorships towards the seat count
+            SELECT COUNT(1)
+            FROM [dbo].[OrganizationSponsorship]
+            WHERE SponsoringOrganizationId = @OrganizationId
+            AND IsAdminInitiated = 1
+            AND (
+                -- Not marked for deletion - always count
+                (ToDelete = 0) 
+                OR
+                -- Marked for deletion but has a valid until date in the future (RevokeWhenExpired status)
+                (ToDelete = 1 AND ValidUntil IS NOT NULL AND ValidUntil > GETUTCDATE())
+            )
+            AND (
+                -- SENT status: When SponsoredOrganizationId is null
+                SponsoredOrganizationId IS NULL
+                OR
+                -- ACCEPTED status: When SponsoredOrganizationId is not null and ValidUntil is null or in the future
+                (SponsoredOrganizationId IS NOT NULL AND (ValidUntil IS NULL OR ValidUntil > GETUTCDATE()))
+            )
+        ) as Total
+END
+GO