ILMT (IBM License Metric Tool) report uses Processor Value Unit (PVU) to determine licensing cost. PVU is a unit of measurement used to determine the licensing requirements for certain IBM software products, including IBM Business Automation Workflow. PVU is based on the number of processor cores in a physical or virtual server, and the software vendor uses this information to determine the licensing cost.

It's important to note that PVU is different from other units of measurement such as API Calls or Resource Value Unit.