Hi kiran,
you don't "define" them, as such. It basically means: "you can have 100 users logged in at the same time" (real users, not RFC, batch, system, test).
You can't "see" it, except via LAW and/or USMM.
Again - this all depends on the kind of contract you have with SAP. This can be absurdly individual, so I won't take the risk to spout things that can well be complete nonsense in your case.
So, here's my advice:
- Read that contract carefully again.
- Read this documentation on the whole license auditing process (especially on concurrent users)
- Adjust your price list in USMM
- Maintain the license data in your users according to the types in your price list.