How does Microsoft determine who owns the computer on which their MS Office is installed?

Question

Law in IT

Hey all.
The authorities attended to the acquisition of licensed Ms Office. We decided to take 365, because there is an opportunity to pay once a month.
The description page at office.microsoft.com/en-us/business/FX102918419.aspx contains the cryptic phrase:
"Full Office desktop applications that can be installed on up to five PCs or Macs."
I was wondering what that could mean. I called Microsoft, the operator girl explained that each employee for whom a license was purchased has the right to use this license on five of their computers.
And the question arises - how, in the event of an unexpected visit of interested parties, who exactly owns the computer will be determined?
The only thing that comes to my mind is the statement on the balance sheet from the accounting department.
(There may be a hidden desire to save on licenses in the question, but no, this is just an academic interest :) )

Answer 1

wait, what does it mean who owns a computer at a company, naturally a company, or does each employee go to work with a personal PC?

Answer 2

To activate the office, the user needs to log in with an account from office365 Word / Excel. Each login from a new device, Microsoft considers +1 installation, after 5 installations on different computers with the same account, the office will no longer be activated on subsequent ones.
You can delete linked computers in your account on portal.office.com. On computers remote from the office, the office will start asking for activation.
As a result - as long as the user is logged into the office, and he does not ask for activation - the installation is considered licensed.