It said the SAM Optimization Model is a free software tool for corporate customers, value-added resellers, and other Microsoft business partners.

Michael Beare, director of license compliance at Microsoft, said: Companies that treat software like other assets, such as real estate and intellectual property, are less likely to waste money buying products that are never used. The SAM Optimization Model evaluations are separate from formal software license reviews or audits that could be conducted by Microsoft or other software organizations.