hi,
You can found under.
Reports->All reports->Discovery and Inventory->Inventory->Cross-platform->Inventory Agent->Inventory Diagnostics->Under you can find (Computers that have not reported inventory in last N days)
Altiris Report: How Works 'Inactive Machines' report ??
https://www-secure.symantec.com/connect/forums/altiris-report-how-works-inactive-machines-report