White paper ii · Microsoft

The Microsoft EA at renewal.

M365 E3 and E5 sizing on the active-user baseline, Azure MACC consumption design, Copilot scope contestation, the MCA-E transition path and the buyer-side defence inside the seller’s renewal narrative. Written from the buyer’s side. None of it carries reseller margin or referral fee.

FormatWhite paper, gated
Pages28
AudienceCIO, CFO, Procurement, SAM
PublishedSeptember 2024
UpdatedFebruary 2026

A senior Admodum advisor will follow up to confirm receipt and offer a private read of the document if you would prefer a guided walkthrough. There is no obligation. The paper is the deliverable.

Contents

Inside the 28 pages.

i.
The renewal calendar
Eighteen-month preparation cycle, BAFO posture, the LSP rotation question and the negotiation calendar that sits behind a defensible renewal price.
ii.
M365 E3 and E5 sizing
Active-user baseline reconciliation, F1/F3 segmentation, kiosk and shared-device population, the E5 step-up case and the conditions under which it does not pay back.
iii.
Azure MACC design
Three-year commitment ramp, eligible-spend definition, Marketplace pass-through, drawdown forecasting and the protections against commitment shortfall.
iv.
Copilot scope
Per-user economics, pilot-to-production deployment posture, the seat-count contest, the assignment policy and the rollback options when value is not demonstrated.
v.
The MCA-E transition
Enterprise Agreement to Microsoft Customer Agreement for Enterprise migration, the price-book change, the True-Up replacement and the negotiation posture in the transition.
vi.
Power Platform and Dynamics
Per-app and per-user mix, premium connector accounting, the Dynamics 365 module catalogue and the licensing position the buyer takes at renewal.
vii.
SAM audit defence
SAM engagement letter, scope contestation, deployment evidence protocol, virtualisation treatment and the settlement boundary the buyer protects.
viii.
The seller’s renewal narrative
How Microsoft frames the renewal, where the seller’s incentives diverge from the buyer’s, the talking points that surface in account reviews and the buyer-side counter.
ix.
BATNA and exit posture
The credible alternative position: Google Workspace where it fits, CSP partial migration, the on-premises retention case and the price impact of a documented alternative.
x.
Reading list and references
Companion papers on Azure commitment design, Copilot deployment economics and the Microsoft audit defence playbook.
Excerpt · Section II

The E5 step-up does not pay back on every estate.

The case for E5 is built on the consolidation of point capabilities the buyer already pays for separately: identity protection, endpoint detection and response, audio conferencing, advanced data loss prevention, the analytics capabilities, the compliance and information protection stack. On an estate that already runs a third-party EDR, a third-party identity protection platform, a third-party audio-conferencing service and a third-party data loss prevention tool, the E5 case writes itself and the payback period is typically inside eighteen months.

The E5 case is built on what the buyer already pays for elsewhere, not on the seller’s feature list.

On an estate where the buyer has standardised on a different EDR platform, has a separate identity provider, runs a separate compliance stack and uses a separate conferencing platform, the E5 case has to defend itself on the residual capability set, and the payback profile shifts. The paper presents the consolidation accounting structure, the residual-capability test and the asset-disposal logic that the buyer brings to the E5 conversation, so that the seat-count decision is taken on the buyer’s evidence and not on the seller’s case.

The Copilot question lands in the same calendar. The Copilot deployment is, on most estates, an addendum to the renewal rather than a separate negotiation, and the buyer’s posture at renewal sets the conditions under which the Copilot seat count is sized, the assignment policy is governed and the rollback options are written. The paper covers the deployment posture, the seat-count contest and the rollback protocol that the buyer establishes inside the renewal envelope.

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Independence
Admodum is not a partner, reseller, or affiliate of Microsoft, or of any other software vendor. No reseller margin, no referral commission, no LSP rebate. The buyer is the only client.
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Bring an advisor to the renewal table.

The Admodum Microsoft practice closes EA renewals inside the Renewal Programme and defends SAM engagements inside the Audit Defence Programme. Engagements run as fixed fee, contingency or annual retainer.