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Licensing SPLA

Products available to license via the Services Provider License Agreement (SPLA) are priced on a monthly basis. The Microsoft software products included in the program are available for licensing through two models:

Per User (Subscriber Access License)
Per Processor (CPU License)

Subscriber Access License (SAL)

In the SAL mode, a SAL is required for each unique individual who is authorized to use the software in any given month. Not all products are available to be licensed in the SAL Mode. Benefits of the Per Subscriber model include:

Subscribers can access any number of servers from any number of devices
Service providers can "scale out" by deploying as many servers as they need
Service providers have minimal start-up costs since they only pay based upon the number of subscribers they have each month.

Processor License (CPU)

When licensing via the CPU licenses, an unlimited number of end users can use the software running on a single CPU for each CPU license acquired. Some products are not available to be licensed in the Processor mode. Benefits of the Per CPU Model include:

CPU licenses are easier to monitor and count, which lowers the service provider's administrative costs.
CPU licenses replace Internet Connector licenses, eliminating the need to distinguish between Internet, intranet, and extranet users.
CPU licenses are economical across a variety of business scenarios where the utilization of the software may vary.

Flexibility

For products that can be licensed in either Per Processor/CPU or Per User/Subscriber mode, the service provider can switch licensing mode from one month to another.

Eligibility

The conclusion of the contract will be done via Insight.
Partners wishing to enroll in the SPLA agreement need to meet the following eligibility requirements:

Enroll in the Microsoft Partner Program as a Registered Member

https://partner.microsoft.com/global/40009679

as well as enroll in the Microsoft Windows Web Hoster Program
http://www.microsoft.com/serviceproviders/webhosting/default.asp

Both enrollments are free of costs.