Much has been said about Microsoft`s imputation ® restructuring announced last summer, in which they intend to become a devices and services company, not their traditional business model, namely selling primarily indeterminate software licenses. Microsoft® Reorgs is a common complaint among employees, as they have occurred regularly throughout the company`s history. To be fair, MS has experienced unprecedented growth and has been the driving force behind how they have defined a number of technologies and supported business and use opportunities, so that they repeatedly change their organizational structure as the developed landscape is something unfair, but they have done so with such frequency that many no longer take it seriously. However, the transition to devices and services does not appear to be just another reorg, and we continue to see signs that the effects of this device may be greater than most, if not all, of the Reorg that preceded it. Microsoft Online Subscription Agreement (MOSA) is a transaction licensing agreement for commercial, government and academic organizations with one or more users/devices. MOSA is best suited for organizations that want to subscribe, enable, deploy and manage cloud services through the Microsoft Online Subscription Program (MOSP) seamlessly and directly across the web. Local software and software insurance are not available via MOSA. Microsoft Open License, Microsoft Open Value and Microsoft Open Value Subscription are Microsoft volume licensing agreements for organizations with 5-499 users/devices that want to license local Microsoft software, cloud services or both. Indirectly, the reseller is the entity that sets the price of the Select Plus and MPSA agreements. When trying to secure your business, most resellers accept certain price conditions for the course of the contract. It is not uncommon for them to receive a “cost x percent” for Microsoft Select Plus or MPSA agreements for customers who commit to purchasing other hardware/software requirements through a specific reseller.