What is true about a Role?

An active user record consumes a license.

Custom Report Types (CRT) allows you to build a framework from which users can create and customize reports in the report wizard but not in report builder.

On which OWD sharing defaults the Sharing Rules can't be defined?

The system administrator has been asked to create a way to track Shipments of products to customers. Shipments should be closely tied to the Opportunity record and there may be more than one shipment record per Opportunity and the Opportunity should be required (i.e. Users cannot save a Shipment record without associating it to an Opportunity). The system administrator should create.