Using your MACC agreement

Would a company only use their respective MAC agreement if they have over-budgeted on their consumption commitment?

When a company commits to spending, for example R1mil when signing their MACC, they negotiate a discount with Microsoft that they commit to spending this amount over x number of years. If their spend is below the R1mil, they incur penalties and a lesser discount when negotiating the next MACC. But if they spend more than what they committed to, they will potentially be able to negotiate a bigger discount with the next MACC and potentially receive incentives from Microsoft.