Inactive Learners are users which account was disabled or deleted in Azure Active Directory, or users that have been enrolled into the training, but then they cancelled their registration or an administrator cancelled their enrollment, or the users who have been removed from an AAD or Microsoft 365 group thus removed from the courses and training plans that the group was enrolled in.
You can download reports with your deleted learners unless you don't purge the user's records. To do this, in the LMS365 Admin Center navigate to Training Management and select Training Reports.
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