To view inactive students, we recommend using the Lesson History
by Student report, select the date range you need to check and
download the report to excel. You can then download your student
list and run a Vlookup on excel to see any
students who have not had a lesson in the date range selected - these would be your inactive students.
info on VLookups: https://support.office.com/en-us/article/VLOOKUP-function-0bbc8083-26fe-4963-8ab8-93a18ad188a1
To find inactive teachers, you can take a look at the "Employee Hours" table.
You can select the date range you wish to check and any teachers
without hours would be your inactive teachers.