Count resources on bench

Hi,dsj8wksnnckk 
I'm glad to help you, according to your description I've created the corresponding test data
below:
Booking:

Resources:

I've tried to reproduce your screening requirements through the drilling simulation results you gave me.

Here is my personal understanding, if it does not meet your requirements, please do not hesitate to get back to me.

There are two main filtering criteria:

1. Filter the data from the "Resources" table by "Status" with status="Active".
2. From the "Booking" table, according to "Status Name", filter out the data whose name is not equal to "Hard", or is The "ResourceName" in the "Resources" table does not exist in the "Booking" table, and then filter out the corresponding data.

If the above two conditions are met, then record the "MonthYear" of the target data in the "Booking" table and display it in the matrix.

Here is the test result:

created Measure: M_

M_ =
VAR res_Name =
    CALCULATETABLE ( VALUES ( 'Booking'[Resource Name] ), ALL ( Booking ) )
VAR _name =
    SELECTEDVALUE ( Resources[Resource Name] )
VAR user_notHard =
    CALCULATE (
        COUNTAX ( 'Booking', SELECTEDVALUE ( 'Booking'[MonthYear] ) ),
        FILTER ( 'Resources', 'Resources'[Status] = "Active" ),
        FILTER ( 'Booking', NOT ( 'Booking'[Status Name] = "Hard" ) )
    )
VAR user_noProject =
    IF (
        NOT ( SELECTEDVALUE ( 'Resources'[Resource Name] ) IN res_Name )
            && SELECTEDVALUE ( 'Resources'[Status] ) = "Active",
        1,
        BLANK ()
    )
RETURN
    SWITCH (
        TRUE (),
        _name IN res_Name, user_notHard,
        NOT _name IN res_Name, user_noProject
    )

Here's my explanation of M_.
VAR res_Name=CALCULATETABLE(VALUES('Booking'[Resource Name]),ALL(Booking))
Res_Name: in the case of removing all other external filters (to avoid the impact of the matrix), filter out all the ResourceName in the Booking table
VAR _name = SELECTEDVALUE(Resources[Resource Name])
_name: get the current value of the sourceName to be judged
The following is to carry out judgment, if it is the first case: in the "booking" table to find the corresponding resourceName, filter out the active and
Booking'[Status Name] is not equal to "Hard" data.
If it is the second case: if you can't find the corresponding resourceName in the "booking" table, filter out the active records and customize the value displayed on the Matrix to 1, otherwise it will be empty.

Below is my question: if you could reply to me with a more detailed explanation, that would be helpful in solving your problem.
question：(as someone might be an active resource but had no booking - therefore is on bench)
Also, soft bookings, and some project types don't count (non commercial projects, internal, etc) so they also must be excluded. 

I do not understand the meaning of these elements, can you make it clearer, it would be nice to see some non-sensitive data

Thanks for getting back to me.

I hope my suggestions give you good ideas, if you have any more questions, please clarify in a follow-up reply.

Best Regards,

Carson Jian,

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